Termination of tax treaty requires advance diplomatic notice and specifies differing effective dates for India and Estonia. The Agreement may be terminated by either Contracting State through diplomatic channels by giving notice at least six months before the end of any calendar year after five years from entry into force. Upon notice, the Agreement ceases to apply in India for fiscal years beginning on or after the first day of April following the calendar year of notice; in Estonia, it ceases for taxes withheld at source on income from the first day of January following that year and for other income taxes for taxation years beginning on or after that January first. The English text prevails if texts diverge.
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Provisions expressly mentioned in the judgment/order text.
Termination of tax treaty requires advance diplomatic notice and specifies differing effective dates for India and Estonia.
The Agreement may be terminated by either Contracting State through diplomatic channels by giving notice at least six months before the end of any calendar year after five years from entry into force. Upon notice, the Agreement ceases to apply in India for fiscal years beginning on or after the first day of April following the calendar year of notice; in Estonia, it ceases for taxes withheld at source on income from the first day of January following that year and for other income taxes for taxation years beginning on or after that January first. The English text prevails if texts diverge.
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