Entry into force governs when a tax treaty applies, activating obligations only for subsequent tax-year periods. Entry into force requires mutual written notification that each Party has completed its internal procedures; the Agreement becomes effective on the later notification. The treaty applies to the Parties' taxes only for tax years or fiscal years beginning on or after the first tax-year start following entry into force, thereby tying substantive application to subsequent tax-year cycles.
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.
Entry into force governs when a tax treaty applies, activating obligations only for subsequent tax-year periods.
Entry into force requires mutual written notification that each Party has completed its internal procedures; the Agreement becomes effective on the later notification. The treaty applies to the Parties' taxes only for tax years or fiscal years beginning on or after the first tax-year start following entry into force, thereby tying substantive application to subsequent tax-year cycles.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.