Entry into force: treaty effective after mutual notification; applies only to requests for taxable periods starting 1 April 2013. The Agreement enters into force one month after the Contracting Parties have mutually notified fulfilment of their respective requirements, with the ... Summary
Entry into force: treaty effective after mutual notification; applies only to requests for taxable periods starting 1 April 2013.
The Agreement enters into force one month after the Contracting Parties have mutually notified fulfilment of their respective requirements, with the operative date being the day the last notification is received; upon entry into force it applies to all requests but only in respect of taxable periods beginning on or after 1 April 2013.
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