Termination of tax treaty: either state may give diplomatic notice after initial period, triggering cessation in following fiscal years. The Agreement remains in force indefinitely but either Contracting State may terminate it by diplomatic notice given at least six months before year end after an initial five year period. Upon valid notice, the Agreement ceases in India for income of fiscal years beginning on or after the first April following the calendar year of notice; in Estonia it ceases for withholding taxes on income derived on or after the first January following that year and for other income taxes for taxation years commencing on or after that first January.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Termination of tax treaty: either state may give diplomatic notice after initial period, triggering cessation in following fiscal years.
The Agreement remains in force indefinitely but either Contracting State may terminate it by diplomatic notice given at least six months before year end after an initial five year period. Upon valid notice, the Agreement ceases in India for income of fiscal years beginning on or after the first April following the calendar year of notice; in Estonia it ceases for withholding taxes on income derived on or after the first January following that year and for other income taxes for taxation years commencing on or after that first January.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
