Entry into force timing ties treaty effectiveness to fiscal years following reciprocal diplomatic notifications. The Convention requires reciprocal written diplomatic notifications confirming completion of domestic entry procedures; it enters into force on the later ... Summary
Entry into force timing ties treaty effectiveness to fiscal years following reciprocal diplomatic notifications.
The Convention requires reciprocal written diplomatic notifications confirming completion of domestic entry procedures; it enters into force on the later notification. Its tax provisions apply to taxes on income and taxes on capital for fiscal years beginning in the calendar year following entry into force, with each Contracting State using its own fiscal-year starting point to determine effect.
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