Entry into force: treaty takes effect after later notification and automatic information exchange applies from the treaty's specified taxable period. The Contracting Parties must notify each other through diplomatic channels of completion of domestic procedures; the Agreement enters into force thirty days after the later notification and takes effect immediately. The provisions on automatic exchange of information apply to taxable periods beginning on or after the treaty's specified effective date, or, if there is no taxable period, to charges to tax arising on or after that date.
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: treaty takes effect after later notification and automatic information exchange applies from the treaty's specified taxable period.
The Contracting Parties must notify each other through diplomatic channels of completion of domestic procedures; the Agreement enters into force thirty days after the later notification and takes effect immediately. The provisions on automatic exchange of information apply to taxable periods beginning on or after the treaty's specified effective date, or, if there is no taxable period, to charges to tax arising on or after that date.
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