Entry into force: treaty becomes effective upon later notification, applying to criminal tax matters and to subsequent taxable periods. Article 14 requires the Contracting Parties to exchange written notifications confirming completion of domestic procedures; the Agreement enters into ... Summary
Entry into force: treaty becomes effective upon later notification, applying to criminal tax matters and to subsequent taxable periods.
Article 14 requires the Contracting Parties to exchange written notifications confirming completion of domestic procedures; the Agreement enters into force on receipt of the later notification and immediately applies to criminal tax matters, while for other matters it applies only to taxable periods beginning on or after that date or to charges to tax arising on or after that date when no taxable period exists.
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