Entry into force of tax treaty: notifications determine when treaty provisions apply to subsequent fiscal years. The Agreement requires Contracting States to notify each other in writing via diplomatic channels upon completing domestic procedures; it enters into ... Summary
Entry into force of tax treaty: notifications determine when treaty provisions apply to subsequent fiscal years.
The Agreement requires Contracting States to notify each other in writing via diplomatic channels upon completing domestic procedures; it enters into force on the date of the later notification. India applies the treaty to income for the fiscal year beginning on or after the first fiscal year following the calendar year of that notification. Latvia applies the treaty to withholding tax on income arising on or after the first day of the calendar year following the year of notification, and to other taxes on income for fiscal years beginning on or after that calendar year.
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