Legislative implementation required for treaty obligations to ensure domestic law gives effect to tax agreement. Contracting Parties must enact domestic legislation necessary to comply with the treaty and to give effect to its terms, ensuring the Double Taxation ... Summary
Legislative implementation required for treaty obligations to ensure domestic law gives effect to tax agreement.
Contracting Parties must enact domestic legislation necessary to comply with the treaty and to give effect to its terms, ensuring the Double Taxation Agreement is translated into enforceable national law so that the treaty's tax allocation and relief mechanisms operate through statutory enactment or amendment.
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