https://www.taxtmi.com/notifications?id=22868 The Agreement between India and Finland allocates taxing rights and prevents fiscal evasion for taxes on income by defining residence, taxable income scope, and categories of income with detailed source rules. It establishes a permanent establishment standard and attribution rules, limits source taxation of dividends, interest, royalties and fees for technical services (subject to prescribed caps and exceptions), prescribes elimination of double taxation mechanisms via tax credits or deductions, and provides non discrimination, mutual agreement, exchange of information and assistance in tax collection measures. A Protocol clarifies treatment of agricultural income in Finland and a clause to extend favourable India-OECD Member concessions. en-us Thu, 20 May 2010 00:00:00 +0530 Mon, 28 Jun 2010 12:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=22868 The Agreement between India and Finland allocates taxing rights and prevents fiscal evasion for taxes on income by defining residence, taxable income scope, and categories of income with detailed source rules. It establishes a permanent establishment standard and attribution rules, limits source taxation of dividends, interest, royalties and fees for technical services (subject to prescribed caps and exceptions), prescribes elimination of double taxation mechanisms via tax credits or deductions, and provides non discrimination, mutual agreement, exchange of information and assistance in tax collection measures. A Protocol clarifies treatment of agricultural income in Finland and a clause to extend favourable India-OECD Member concessions. Notifications Income Tax Thu, 20 May 2010 00:00:00 +0530 https://www.taxtmi.com/notifications?id=22868