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of <h1>India-Finland Double Taxation Convention Amended: New Rules on Dividends, Interest, and Royalties Effective 1998.</h1> The notification announces an amendment to the Convention between India and Finland for the avoidance of double taxation on income and capital. The amendment, effective from January 10, 1998, modifies several articles of the Convention. Changes include adjustments to the taxes covered, definitions of terms such as 'competent authority' and 'fiscal year,' and provisions related to the taxation of dividends, interest, royalties, and fees for technical services. The Protocol specifies that dividends paid by Indian companies to Finnish companies controlling at least 10% voting power will be exempt from Finnish tax. The Protocol's provisions apply to taxes from January 1 or April 1 following its entry into force.
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