Implementation legislation requires parties to enact domestic laws to give effect to the tax treaty within a fixed timeframe. Each Contracting Party must enact domestic legislation necessary to comply with and give effect to the Agreement; that legislation is to be adopted within a specified period following the Agreement's entry into force, thereby creating a statutory obligation to implement the tax treaty through enactment of Acts, rules or regulations.
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 parties to enact domestic laws to give effect to the tax treaty within a fixed timeframe.
Each Contracting Party must enact domestic legislation necessary to comply with and give effect to the Agreement; that legislation is to be adopted within a specified period following the Agreement's entry into force, thereby creating a statutory obligation to implement the tax treaty through enactment of Acts, rules or regulations.
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