Implementation legislation required to give effect to tax treaty provisions within a specified timeframe for enactment. Article 9 requires the Contracting Parties to enact any legislation necessary to comply with and give effect to the terms of the Double Taxation Avoidance ... Summary
Implementation legislation required to give effect to tax treaty provisions within a specified timeframe for enactment.
Article 9 requires the Contracting Parties to enact any legislation necessary to comply with and give effect to the terms of the Double Taxation Avoidance Agreement, with such implementing legislation to be adopted within a specified short timeframe after the Agreement enters into force.
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