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        DTAA

        Article 9 - Implementation Legislation

        Cayman Islands

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        Implementation legislation required to give effect to tax treaty provisions within a specified timeframe for enactment. Article 9 requires the Contracting Parties to enact any legislation necessary to comply with and give effect to the terms of the Double Taxation Avoidance Agreement, with such implementing legislation to be adopted within a specified short timeframe after the Agreement enters into force.
                          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.

                                Implementation legislation required to give effect to tax treaty provisions within a specified timeframe for enactment.

                                Article 9 requires the Contracting Parties to enact any legislation necessary to comply with and give effect to the terms of the Double Taxation Avoidance Agreement, with such implementing legislation to be adopted within a specified short timeframe after the Agreement enters into force.


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