Tax treaty timing changed to calendar year, aligning application date and confirmed by mutual acceptance. Proposal to amend the Convention's temporal provisions by replacing references to the Irish fiscal year beginning on the sixth of April with the calendar year, and to read references to 'the sixth of April in the year next following' as 'the first day of January in the year next following,' so that the Convention applies for covered taxes from January first, two thousand and two. India communicated acceptance, requesting transmission to the Department of Revenue to give effect to the amendments from the stipulated date.
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Provisions expressly mentioned in the judgment/order text.
Tax treaty timing changed to calendar year, aligning application date and confirmed by mutual acceptance.
Proposal to amend the Convention's temporal provisions by replacing references to the Irish fiscal year beginning on the sixth of April with the calendar year, and to read references to "the sixth of April in the year next following" as "the first day of January in the year next following," so that the Convention applies for covered taxes from January first, two thousand and two. India communicated acceptance, requesting transmission to the Department of Revenue to give effect to the amendments from the stipulated date.
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