Implementation legislation requires enactment of domestic laws to give effect to treaty obligations under a tax agreement. Contracting Parties must enact any legislation necessary to comply with, and give effect to, the terms of the Double Taxation Avoidance Agreement, including statutory provisions, regulations or other measures required for treaty implementation within the domestic legal system.
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 requires enactment of domestic laws to give effect to treaty obligations under a tax agreement.
Contracting Parties must enact any legislation necessary to comply with, and give effect to, the terms of the Double Taxation Avoidance Agreement, including statutory provisions, regulations or other measures required for treaty implementation within the domestic legal system.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.