https://www.taxtmi.com/acts?id=44809 The protocol treats Finnish agricultural and forestry income as income from immovable property for Article 6 purposes, and provides that if India later grants exemption or a lower tax rate on dividends, interest, royalties or fees for technical services to an OECD Member State, the same exemption or lower rate must apply to such income beneficially owned by residents of Finland (and reciprocally for Finnish grants to Indian residents) under identical conditions, with India's competent authority required to notify Finland. It also defines "statutory body" and designates English as the prevailing text. en-us Wed, 16 Oct 2024 15:10:44 +0530 Tue, 22 Oct 2024 14:15:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=44809 The protocol treats Finnish agricultural and forestry income as income from immovable property for Article 6 purposes, and provides that if India later grants exemption or a lower tax rate on dividends, interest, royalties or fees for technical services to an OECD Member State, the same exemption or lower rate must apply to such income beneficially owned by residents of Finland (and reciprocally for Finnish grants to Indian residents) under identical conditions, with India's competent authority required to notify Finland. It also defines "statutory body" and designates English as the prevailing text. Act-Rules DTAA Wed, 16 Oct 2024 15:10:44 +0530 https://www.taxtmi.com/acts?id=44809