Entry into force of a tax treaty requires reciprocal diplomatic notifications and defines staggered fiscal application across jurisdictions. The Agreement enters into force upon reciprocal written notification through diplomatic channels; it takes effect on the later notification date. It applies in India to fiscal years beginning on or after the first April following the calendar year of entry into force, and in Norway to the calendar year next following entry into force (including accounting periods beginning that year) and subsequent years. Upon entry into force for those taxes, the earlier bilateral Convention for avoidance of double taxation and prevention of fiscal evasion between the two States ceases to have effect with respect to taxes covered by the new Agreement.
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 of a tax treaty requires reciprocal diplomatic notifications and defines staggered fiscal application across jurisdictions.
The Agreement enters into force upon reciprocal written notification through diplomatic channels; it takes effect on the later notification date. It applies in India to fiscal years beginning on or after the first April following the calendar year of entry into force, and in Norway to the calendar year next following entry into force (including accounting periods beginning that year) and subsequent years. Upon entry into force for those taxes, the earlier bilateral Convention for avoidance of double taxation and prevention of fiscal evasion between the two States ceases to have effect with respect to taxes covered by the new Agreement.
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