Double taxation avoidance: tax treaty provisions take effect, applying to residents of one or both Contracting States. The Central Government has notified that the Agreement for the avoidance of double taxation and prevention of fiscal evasion shall be given effect in the Union from 1 April 2012, following the treaty's entry into force on 12 December 2011. Article 1 limits the Agreement's application to persons who are residents of one or both Contracting States.
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.
Double taxation avoidance: tax treaty provisions take effect, applying to residents of one or both Contracting States.
The Central Government has notified that the Agreement for the avoidance of double taxation and prevention of fiscal evasion shall be given effect in the Union from 1 April 2012, following the treaty's entry into force on 12 December 2011. Article 1 limits the Agreement's application to persons who are residents of one or both Contracting States.
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