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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>New Double Tax Avoidance Agreement to Take Effect After Mutual Notification of Legal Procedures Completion</h1> The Double Tax Avoidance Agreement (DTAA) between two Contracting States will enter into force once both parties notify each other through diplomatic channels that their respective legal procedures are complete. The agreement becomes effective from the later of these notifications. In India, the provisions apply to taxes withheld at source for income derived from 1 April of the following calendar year and to other taxes for any taxable year starting on or after that date. In Luxembourg, the provisions apply similarly from 1 January of the following calendar year.
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