Implementing legislation requires Contracting Parties to enact laws necessary to give effect to a tax treaty. Implementing legislation requires each Contracting Party to enact domestic laws necessary to comply with and give effect to the terms of the Double Taxation Avoidance Agreement, imposing an enactment requirement to adopt statutory measures so that the treaty's provisions operate within municipal law.
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.
Implementing legislation requires Contracting Parties to enact laws necessary to give effect to a tax treaty.
Implementing legislation requires each Contracting Party to enact domestic laws necessary to comply with and give effect to the terms of the Double Taxation Avoidance Agreement, imposing an enactment requirement to adopt statutory measures so that the treaty's provisions operate within municipal law.
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