Interest exemption: treaty inclusion of Finnish export financing institutions makes interest paid to them tax exempt in source country. By mutual agreement of the competent authorities, FINNVERA and Finnish Export Credit are included in the list under item (ii) of sub paragraph (a) of paragraph 3 of Article 12 of the India-Finland Convention so that interest arising in India and paid to those institutions is exempt from Indian tax when paid on or after 28 August 2007.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Interest exemption: treaty inclusion of Finnish export financing institutions makes interest paid to them tax exempt in source country.
By mutual agreement of the competent authorities, FINNVERA and Finnish Export Credit are included in the list under item (ii) of sub paragraph (a) of paragraph 3 of Article 12 of the India-Finland Convention so that interest arising in India and paid to those institutions is exempt from Indian tax when paid on or after 28 August 2007.
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