Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
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.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.