Entry into Force: tax treaty effective upon reciprocal notification; criminal tax matters immediate, other matters tied to signature. The Agreement enters into force upon the later written notification that each Party has completed required domestic procedures. Criminal tax matters take effect on that later notification date. Other matters take effect on that date but only for taxable periods beginning on or after the date of signature, or for tax charges arising on or after the date of signature where no taxable period exists.
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 effective upon reciprocal notification; criminal tax matters immediate, other matters tied to signature.
The Agreement enters into force upon the later written notification that each Party has completed required domestic procedures. Criminal tax matters take effect on that later notification date. Other matters take effect on that date but only for taxable periods beginning on or after the date of signature, or for tax charges arising on or after the date of signature where no taxable period exists.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
