Entry into force determines when the tax treaty applies, triggering country-specific fiscal-year rules for income taxation. Entry into force is effected by reciprocal written notifications through diplomatic channels and occurs on the later of those notifications; the Agreement's provisions apply according to each Contracting State's fiscal-year commencement rules for income derived in fiscal years beginning on or after the fiscal year following the calendar year in which the Agreement enters into force.
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.
Entry into force determines when the tax treaty applies, triggering country-specific fiscal-year rules for income taxation.
Entry into force is effected by reciprocal written notifications through diplomatic channels and occurs on the later of those notifications; the Agreement's provisions apply according to each Contracting State's fiscal-year commencement rules for income derived in fiscal years beginning on or after the fiscal year following the calendar year in which the Agreement enters into force.
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