Entry into force of tax treaty: treaty takes effect on signature and applies to enterprise income from commencement of operations. The treaty enters into force upon signature after each State notifies the other of completion of required domestic procedures; it applies to an enterprise's income from the date that enterprise commences operations in the other Contracting State.
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Provisions expressly mentioned in the judgment/order text.
Entry into force of tax treaty: treaty takes effect on signature and applies to enterprise income from commencement of operations.
The treaty enters into force upon signature after each State notifies the other of completion of required domestic procedures; it applies to an enterprise's income from the date that enterprise commences operations in the other Contracting State.
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