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 ... Summary
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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