https://www.taxtmi.com/acts?id=44747 The MLI modifies the India-Estonia Agreement by incorporating selected MLI provisions into the bilateral DTAA with editorial terminology adjustments, while preserving the authentic texts as authoritative. Applicability of MLI changes depends on Parties' notified choices and differs for withholding taxes versus other taxes, with temporal application governed by Article 35 mechanics and the Parties' ratification and entry into force positions. The Agreement's domestic implementation in India is recorded, and Article 1 covers residents of one or both Contracting States; the preamble includes paragraph 1 of MLI Article 6 on preventing treaty shopping and non taxation. en-us Wed, 16 Oct 2024 14:44:47 +0530 Tue, 22 Oct 2024 13:10:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=44747 The MLI modifies the India-Estonia Agreement by incorporating selected MLI provisions into the bilateral DTAA with editorial terminology adjustments, while preserving the authentic texts as authoritative. Applicability of MLI changes depends on Parties' notified choices and differs for withholding taxes versus other taxes, with temporal application governed by Article 35 mechanics and the Parties' ratification and entry into force positions. The Agreement's domestic implementation in India is recorded, and Article 1 covers residents of one or both Contracting States; the preamble includes paragraph 1 of MLI Article 6 on preventing treaty shopping and non taxation. Act-Rules DTAA Wed, 16 Oct 2024 14:44:47 +0530 https://www.taxtmi.com/acts?id=44747