Implementation legislation required: contracting parties must enact laws to give effect to the tax treaty within a set deadline. The Agreement requires Contracting Parties to enact domestic legislation, including Acts, rules or regulations, necessary to give effect to the Double Taxation Avoidance Agreement; such implementing legislation must be enacted within six months of the Agreement's entry into force to ensure legislative compliance and enable treaty operation.
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 required: contracting parties must enact laws to give effect to the tax treaty within a set deadline.
The Agreement requires Contracting Parties to enact domestic legislation, including Acts, rules or regulations, necessary to give effect to the Double Taxation Avoidance Agreement; such implementing legislation must be enacted within six months of the Agreement's entry into force to ensure legislative compliance and enable treaty operation.
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TaxTMI 
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