Legislative implementation requirement: parties must enact domestic law to give effect to the tax agreement within the prescribed timeframe. Article 8 requires each Contracting Party to enact any legislation necessary to comply with and give effect to the DTAA, imposing a short timeframe from the Agreement's entry into force to ensure treaty provisions obtain domestic statutory effect through Acts, rules, or regulations.
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.
Legislative implementation requirement: parties must enact domestic law to give effect to the tax agreement within the prescribed timeframe.
Article 8 requires each Contracting Party to enact any legislation necessary to comply with and give effect to the DTAA, imposing a short timeframe from the Agreement's entry into force to ensure treaty provisions obtain domestic statutory effect through Acts, rules, or regulations.
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