Entry into force of tax treaty: later notification date governs effect; criminal tax matters immediate, others prospective. The Agreement enters into force on the later of the two written notifications confirming completion of required national procedures. Criminal tax matters take effect on that entry date; other matters apply only to taxable periods beginning on or after that date or, if no taxable period exists, to tax charges arising on or after that date.
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 of tax treaty: later notification date governs effect; criminal tax matters immediate, others prospective.
The Agreement enters into force on the later of the two written notifications confirming completion of required national procedures. Criminal tax matters take effect on that entry date; other matters apply only to taxable periods beginning on or after that date or, if no taxable period exists, to tax charges arising on or after that date.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
