Language requirement: Mutual assistance requests and replies under the double tax agreement must be drafted in English only. Article 11 requires that any request for assistance under the Double Taxation Avoidance Agreement and any answer thereto be drawn up in English, prescribing a uniform linguistic standard for mutual assistance communications under the treaty.
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.
Language requirement: Mutual assistance requests and replies under the double tax agreement must be drafted in English only.
Article 11 requires that any request for assistance under the Double Taxation Avoidance Agreement and any answer thereto be drawn up in English, prescribing a uniform linguistic standard for mutual assistance communications under the treaty.
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