Entry into force of DTAA: bilateral notification triggers effect with deferred fiscal-year applicability to each Contracting State. The Agreement enters into force on the date of the later written notification by the Contracting States through diplomatic channels confirming completion of required domestic procedures. Thereafter, the Agreement applies to income derived in fiscal years beginning on or after specified fiscal-year start dates in each Contracting State, thereby determining the first taxable periods to be governed by the treaty.
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Provisions expressly mentioned in the judgment/order text.
Entry into force of DTAA: bilateral notification triggers effect with deferred fiscal-year applicability to each Contracting State.
The Agreement enters into force on the date of the later written notification by the Contracting States through diplomatic channels confirming completion of required domestic procedures. Thereafter, the Agreement applies to income derived in fiscal years beginning on or after specified fiscal-year start dates in each Contracting State, thereby determining the first taxable periods to be governed by the treaty.
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