Entry into force: treaty commences on mutual notification, applying immediately to criminal tax matters and then to other tax charges. The Agreement requires mutual written notification of completion of domestic procedures, and upon the later notification it takes effect immediately for criminal tax matters and, for other covered matters, from the start of the first taxable period beginning after that notification or, absent a taxable period, for charges to tax arising thereafter.
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: treaty commences on mutual notification, applying immediately to criminal tax matters and then to other tax charges.
The Agreement requires mutual written notification of completion of domestic procedures, and upon the later notification it takes effect immediately for criminal tax matters and, for other covered matters, from the start of the first taxable period beginning after that notification or, absent a taxable period, for charges to tax arising thereafter.
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