Implementation legislation requires contracting parties to enact domestic laws giving effect to tax treaty obligations. Implementation legislation requires Contracting Parties to adopt domestic laws necessary to comply with and give effect to the terms of a double tax avoidance agreement, obliging enactment of statutes, regulations, or other legal instruments to ensure the treaty operates within each party's legal system.
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.
Implementation legislation requires contracting parties to enact domestic laws giving effect to tax treaty obligations.
Implementation legislation requires Contracting Parties to adopt domestic laws necessary to comply with and give effect to the terms of a double tax avoidance agreement, obliging enactment of statutes, regulations, or other legal instruments to ensure the treaty operates within each party's legal system.
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