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.
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.
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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