Entry into force of tax treaty governs when treaty provisions apply to taxable periods and source withholding obligations. The Agreement enters into force on the later written notification by the Contracting States; in India it applies to income for fiscal years beginning on or after the first April following the calendar year of entry into force, and in Korea it applies to withholding taxes on amounts paid or credited to non-residents from the first January in the first calendar year following entry into force and to other taxes for taxable years beginning on or after that January first.
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 of tax treaty governs when treaty provisions apply to taxable periods and source withholding obligations.
The Agreement enters into force on the later written notification by the Contracting States; in India it applies to income for fiscal years beginning on or after the first April following the calendar year of entry into force, and in Korea it applies to withholding taxes on amounts paid or credited to non-residents from the first January in the first calendar year following entry into force and to other taxes for taxable years beginning on or after that January first.
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