Article 2 - Taxes covered - Finland (Old - Effective upto 31-3-2011)

ARTICLE 2 - Taxes covered - 1. The taxes which are the subject of the present Convention are : (a) in Finland : (i) the state income taxes ; (ii) the corporate income-tax ; (iii) the communal tax ; (iv) the church tax ; (v) the tax withheld at source from interest ; (vi) the tax withheld at source from non-residents income ; and (vii) the state capital tax ; (hereinafter referred to as Finnish tax) ; (b) in India : (i) the income-tax including any surcharge thereon; and (ii) the wealth-tax ; (hereinafter referred to as Indian tax). 2. The convention shall apply also to any identical or substantially similar taxes which are imposed after the date of signature of the Convention in addition to, or in place of, the existing taxes. The competent authorities of the Contracting States shall notify each other of significant changes which have been made in their respective taxation laws.