Entry into force timing for tax treaty clarified; specifies when treaty provisions apply in India and Estonia. The Agreement enters into force upon the later written notification by the Contracting States confirming completion of domestic procedures; it applies in India to income for fiscal years beginning on or after the first April following the year of entry into force, and in Estonia to withholding taxes on income derived on or after the first January following that year and to other income taxes for fiscal years beginning on or after that January.
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Provisions expressly mentioned in the judgment/order text.
Entry into force timing for tax treaty clarified; specifies when treaty provisions apply in India and Estonia.
The Agreement enters into force upon the later written notification by the Contracting States confirming completion of domestic procedures; it applies in India to income for fiscal years beginning on or after the first April following the year of entry into force, and in Estonia to withholding taxes on income derived on or after the first January following that year and to other income taxes for fiscal years beginning on or after that January.
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