Entry into force governs when the tax treaty becomes effective and sets differing application timelines for jurisdictions. The Agreement enters into force upon reciprocal written notification of completion of domestic procedures, with the effective date being the later notification. It prescribes separate commencement rules: withholding taxes become operative from the start of the tax period or calendar year following entry into force, while other taxes on income and taxes on capital apply for fiscal years beginning on the first day of the tax year or calendar year next following entry into force, as specified for each Contracting State.
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 governs when the tax treaty becomes effective and sets differing application timelines for jurisdictions.
The Agreement enters into force upon reciprocal written notification of completion of domestic procedures, with the effective date being the later notification. It prescribes separate commencement rules: withholding taxes become operative from the start of the tax period or calendar year following entry into force, while other taxes on income and taxes on capital apply for fiscal years beginning on the first day of the tax year or calendar year next following entry into force, as specified for each Contracting State.
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