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 ... Summary
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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