Legislative implementation required for treaty obligations to ensure domestic law gives effect to tax agreement. Contracting Parties must enact domestic legislation necessary to comply with the treaty and to give effect to its terms, ensuring the Double Taxation Agreement is translated into enforceable national law so that the treaty's tax allocation and relief mechanisms operate through statutory enactment or amendment.
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.
Legislative implementation required for treaty obligations to ensure domestic law gives effect to tax agreement.
Contracting Parties must enact domestic legislation necessary to comply with the treaty and to give effect to its terms, ensuring the Double Taxation Agreement is translated into enforceable national law so that the treaty's tax allocation and relief mechanisms operate through statutory enactment or amendment.
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