Entry into force requires diplomatic notification and sets staggered fiscal-year effectiveness for Serbia and India under the DTAA. The Convention enters into force upon the later of the Contracting States' written diplomatic notifications that each has completed required domestic procedures. Its provisions apply, for Serbia and Montenegro, to taxes on income and capital for fiscal years beginning on or after January 1 of the calendar year following entry into force, and, for India, to such taxes for fiscal years beginning on or after April 1 of the calendar year following entry into force.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Entry into force requires diplomatic notification and sets staggered fiscal-year effectiveness for Serbia and India under the DTAA.
The Convention enters into force upon the later of the Contracting States' written diplomatic notifications that each has completed required domestic procedures. Its provisions apply, for Serbia and Montenegro, to taxes on income and capital for fiscal years beginning on or after January 1 of the calendar year following entry into force, and, for India, to such taxes for fiscal years beginning on or after April 1 of the calendar year following entry into force.
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