Residual provisions limit treaty effect: domestic tax law governs assessment unless the DTAA expressly overrides it. Residual provisions preserve each Contracting State's domestic laws for assessment and taxation of income except where the Agreement expressly provides ... Summary
Residual provisions limit treaty effect: domestic tax law governs assessment unless the DTAA expressly overrides it.
Residual provisions preserve each Contracting State's domestic laws for assessment and taxation of income except where the Agreement expressly provides otherwise, so that the DTAA only displaces national assessment and taxation rules when the treaty text explicitly does so.
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