author_orbitax
Orbitax

Share This Article

India Publishes Synthesized Text of Tax Treaty with Estonia as Impacted by BEPS MLI

10 June 2022

|

Treaty Development

|

India-Estonia

India's Income Tax Department has published the synthesized text of the 2011 income tax treaty with Estonia as impacted by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI). The synthesized text was prepared on the basis of the reservations and notifications submitted to the Depositary by the respective countries. The authentic legal texts of the treaty and the MLI take precedence and remain the legal texts applicable. The MLI applies for the 2011 India-Estonia tax treaty: In India: with respect to taxes withheld at source on amounts paid or credited to...