Implementation legislation required to give domestic effect to tax treaty obligations, obliging contracting parties to enact necessary laws. Article 8 mandates that contracting parties shall enact any legislation necessary to comply with, and give effect to, the terms of the Double Tax Avoidance Agreement, creating a mandatory domestic legislative obligation to secure the treaty's legal effect within national law.
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 required to give domestic effect to tax treaty obligations, obliging contracting parties to enact necessary laws.
Article 8 mandates that contracting parties shall enact any legislation necessary to comply with, and give effect to, the terms of the Double Tax Avoidance Agreement, creating a mandatory domestic legislative obligation to secure the treaty's legal effect within national law.
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