Entry into force delays tax treaty applicability until income paid or fiscal years beginning in the following calendar year. The Agreement enters into force upon the later written notification by the Contracting States through diplomatic channels. Thereafter, its withholding-tax provisions and other taxes on income apply only from specified national commencement dates in the calendar year following entry into force: for India from the first day of April and for Macedonia from the first day of January, with other taxes on income applying for fiscal years beginning on or after those dates.
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Provisions expressly mentioned in the judgment/order text.
Entry into force delays tax treaty applicability until income paid or fiscal years beginning in the following calendar year.
The Agreement enters into force upon the later written notification by the Contracting States through diplomatic channels. Thereafter, its withholding-tax provisions and other taxes on income apply only from specified national commencement dates in the calendar year following entry into force: for India from the first day of April and for Macedonia from the first day of January, with other taxes on income applying for fiscal years beginning on or after those dates.
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