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.... Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income signed on 19th September, 2011 (the "Agreement"), as modified by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting signed by India and Estonia on 7th June, 2017 (the "MLI"). The document was prepared on the basis of the MLI position of India submitted to the Depositary upon ratification on 25th June, 2019 and of the MLI position of Estonia submitted to the Depositary upon ratification on 15th January, 2021. These MLI positions are subject to modifications as provided in the MLI. Modifications made to MLI positions could modify the effects of the MLI on this Agreement. The authent....

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....ge at the following link: http://www.oecd.org/tax/treaties/multilateral-convention-to-implement-tax-treaty-related-measures-to-prevent-BEPS.pdf The authentic legal texts of the Agreement (in English) can be found at the following link: https://www.incometaxindia.gov.in/Pages/international-taxation/dtaa.aspx- In Estonia: https://www.rahandusministeerium.ee/en The MLI position of India submitted to the Depositary upon ratification on 25th June, 2019 and of the MLI position of Estonia submitted to the Depositary upon ratification on 15th January, 2021 can be found on the MLI Depositary (OECD) webpage. Entry into Effect of the MLI Provisions: The provisions of the MLI applicable to the Agreement do not take effect on the same dates as t....

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....REVENTION OF FISCAL EVASION WITHESTONIA WHEREAS an Agreement and the Protocol between the Government of the Republic of India and the Government of the Republic of Estonia for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income was signed at Tallinn, Estonia, on 19th day of September, 2011; AND WHEREAS, the date of entry into force of the said Agreement is the 20th day of June, 2012, being the date of the later of the notifications of completion of the procedures as required by the respective laws for entry into force of the said Agreement, in accordance with paragraph 2 of Article 30 of the said Agreement; AND WHEREAS, sub-paragraph (a) of paragraph 3 of Article 30 of the said Agreement ....