Entry into force sets staggered effective dates for withholding and other taxes under the bilateral tax treaty. The Agreement requires written reciprocal notifications of completion of domestic procedures and enters into force on the later notification. Withholding taxes apply to income derived on or after specified calendar start dates following the year of entry-April first in India and January first in Lithuania in the calendar year next following the year of entry-while other taxes on income and taxes on capital apply for fiscal years beginning on or after those same respective start dates.
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Provisions expressly mentioned in the judgment/order text.
Entry into force sets staggered effective dates for withholding and other taxes under the bilateral tax treaty.
The Agreement requires written reciprocal notifications of completion of domestic procedures and enters into force on the later notification. Withholding taxes apply to income derived on or after specified calendar start dates following the year of entry-April first in India and January first in Lithuania in the calendar year next following the year of entry-while other taxes on income and taxes on capital apply for fiscal years beginning on or after those same respective start dates.
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