https://www.taxtmi.com/notifications?id=142980 Protocol amends the India-Finland Convention to specify taxable categories as Finnish tax and Indian tax, defines competent authority, fiscal year and the term tax, caps source-state withholding on dividends at 15% (with specified exemptions), caps withholding on interest at 10% with exemptions for specified financial institutions and guaranteed loans, and imposes capped rates and definitions for royalties and fees for technical services with listed exclusions; it also provides a 10% ownership exemption for certain cross-border corporate dividends and establishes entry-into-force and phased application rules. en-us Thu, 13 Aug 1998 00:00:00 +0530 Tue, 07 Jan 2025 12:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=142980 Protocol amends the India-Finland Convention to specify taxable categories as Finnish tax and Indian tax, defines competent authority, fiscal year and the term tax, caps source-state withholding on dividends at 15% (with specified exemptions), caps withholding on interest at 10% with exemptions for specified financial institutions and guaranteed loans, and imposes capped rates and definitions for royalties and fees for technical services with listed exclusions; it also provides a 10% ownership exemption for certain cross-border corporate dividends and establishes entry-into-force and phased application rules. Notifications Income Tax Thu, 13 Aug 1998 00:00:00 +0530 https://www.taxtmi.com/notifications?id=142980