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        DTAA

        Article 10 - Implementation Legislation

        Samoa

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        Implementation legislation required: parties must enact domestic laws within prescribed timeframe to implement and give effect to tax treaty. Article 10 imposes a mandatory duty on each Contracting Party to enact domestic legislation necessary to comply with and give effect to the Double Taxation Avoidance Agreement within a specified short timeframe after entry into force.
                          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.

                                Implementation legislation required: parties must enact domestic laws within prescribed timeframe to implement and give effect to tax treaty.

                                Article 10 imposes a mandatory duty on each Contracting Party to enact domestic legislation necessary to comply with and give effect to the Double Taxation Avoidance Agreement within a specified short timeframe after entry into force.


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