Implementation legislation required to convert the tax treaty into domestic law, with a mandatory time-bound enactment duty after entry into force. Each Contracting Party must adopt domestic legislation necessary to give effect to the Double Taxation Avoidance Agreement, and must do so within a specified period after the Agreement enters into force, creating a mandatory, time-bound duty to implement the treaty's terms into national law.
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.
Implementation legislation required to convert the tax treaty into domestic law, with a mandatory time-bound enactment duty after entry into force.
Each Contracting Party must adopt domestic legislation necessary to give effect to the Double Taxation Avoidance Agreement, and must do so within a specified period after the Agreement enters into force, creating a mandatory, time-bound duty to implement the treaty's terms into national law.
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