Entry into force: Tax treaty operative after mutual notification, with staggered effective dates and prior treaty cessation. The Agreement enters into force thirty days after the later written notification by the Contracting States and provides staggered commencement: withholding taxes apply for payments or credits in the calendar or fiscal period following the calendar year after entry into force, other taxes on income apply for tax or fiscal years beginning in that following calendar year. The 1983 Agreement, as modified, ceases to have effect for taxes covered by the new Agreement and terminates on its last effective date under these rules.
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: Tax treaty operative after mutual notification, with staggered effective dates and prior treaty cessation.
The Agreement enters into force thirty days after the later written notification by the Contracting States and provides staggered commencement: withholding taxes apply for payments or credits in the calendar or fiscal period following the calendar year after entry into force, other taxes on income apply for tax or fiscal years beginning in that following calendar year. The 1983 Agreement, as modified, ceases to have effect for taxes covered by the new Agreement and terminates on its last effective date under these rules.
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