Entry into force of tax treaty: notifications determine treaty's applicability to income and withholding taxes. Entry into force is effected by written diplomatic notifications; the Agreement enters into force on the later of such notifications. In India the Agreement applies to income for fiscal years beginning on or after the fiscal year starting in April following the calendar year in which the Agreement enters into force. In Latvia the Agreement applies to withholding taxes on income derived on or after the first day of January in the calendar year following the year in which notice is given, and to other taxes on income for fiscal years beginning on or after that first day of 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.
Entry into force of tax treaty: notifications determine treaty's applicability to income and withholding taxes.
Entry into force is effected by written diplomatic notifications; the Agreement enters into force on the later of such notifications. In India the Agreement applies to income for fiscal years beginning on or after the fiscal year starting in April following the calendar year in which the Agreement enters into force. In Latvia the Agreement applies to withholding taxes on income derived on or after the first day of January in the calendar year following the year in which notice is given, and to other taxes on income for fiscal years beginning on or after that first day of January.
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