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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Double Tax Avoidance Agreement to Be Effective After Mutual Notification and Legal Procedures Completion</h1> The Double Tax Avoidance Agreement (DTAA) between the Contracting States will enter into force once both parties notify each other in writing, through diplomatic channels, of the completion of necessary legal procedures. The Agreement becomes effective on the date of the later notification. In India, it applies to income from any fiscal year starting on or after April 1 following the calendar year of entry into force. In Estonia, it applies to taxes withheld at source on income from January 1 following the entry year and to other income taxes for fiscal years beginning on or after January 1 following the entry year.
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