Elimination of Double Taxation

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Full Text of the Document

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....accordance with the provisions of this Agreement, may be taxed in India, Finland shall, subject to the provisions of sub- paragraph (b), allow as a deduction from the Finnish tax of that person, an amount equal to the Indian tax paid under Indian law and in accordance with the Agreement, as computed by reference to the same income by reference to which the Finnish tax is computed. (b) Dividends ....