Entry into force of tax treaty: mutual notification triggers treaty effectiveness and application from the following fiscal year. The tax treaty becomes effective when the Contracting States exchange written notifications through diplomatic channels confirming completion of required ... Summary
Entry into force of tax treaty: mutual notification triggers treaty effectiveness and application from the following fiscal year.
The tax treaty becomes effective when the Contracting States exchange written notifications through diplomatic channels confirming completion of required internal procedures, with effect from the later notification date; the Agreement applies to taxes on income arising in the fiscal year beginning on the first fiscal day next following the calendar year in which the Agreement enters into force, so that each State applies the treaty from the first full fiscal year after entry into force.
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