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..... e on which the Agreement enters into force. In such event, the Agreement shall cease to have effect: a) in Finland: (i) in respect of taxes withheld at source, on income derived on or after 1st January in the calendar year next following the year in which the notice is given; (ii) in respect of other taxes on income for taxes chargeable for any tax year beginning on or after 1st January in t .....

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..... For the Government of the Republic of Finland (S.S.N. MOORTHY) CHAIRMAN CENTRAL BOARD OF DIRECT TAXES (TERHI HAKALA) AMBASSADOR OF FINLAND TO INDIA PROTOCOL to the Agreement between The Republic of India and The Republic of Finland for the avoidance of double taxation and the prevention of fiscal evasion w .....

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..... , any agreement or convention between India and a Member State of the Organisation for Economic Cooperation and Development provides that India shall exempt from tax dividends, interest, royalties or fees for technical services (either generally or in respect of specific categories of dividends, interest, royalties or fees for technical services) arising in India, or limit the tax charged in India .....

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..... itions as it such exemption or lower rate had been specified in those paragraphs. The competent authority of India shall inform the competent authority of Finland without delay that the conditions for the application of this paragraph have been met and issue a notification to this effect for application of such exemption or lower rate. With reference to the all text it is understood that the ter .....

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