Implementation legislation obliges contracting parties to enact domestic laws to give effect to tax treaties. Contracting Parties must enact legislation necessary to comply with and give effect to the Agreement's terms. This obligation requires domestic ... Summary
Implementation legislation obliges contracting parties to enact domestic laws to give effect to tax treaties.
Contracting Parties must enact legislation necessary to comply with and give effect to the Agreement's terms. This obligation requires domestic enactments-statutes, rules, or regulations-that ensure the treaty's tax provisions operate within the national legal system and align treaty commitments with domestic tax law so the Double Tax Avoidance Agreement is effective and actionable.
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