Entry into force determines when the tax treaty applies, setting differing fiscal-year and calendar-year start rules. Entry into force requires reciprocal written notification through diplomatic channels and the Agreement becomes effective on the later notification. In ... Summary
Entry into force determines when the tax treaty applies, setting differing fiscal-year and calendar-year start rules.
Entry into force requires reciprocal written notification through diplomatic channels and the Agreement becomes effective on the later notification. In India the Agreement applies to income for fiscal years beginning on or after the first day of April following the calendar year in which it enters into force; in Malta it applies to taxes on income for calendar years or accounting periods beginning on or after the first day of January immediately following entry into force. The 1994 India-Malta DTAA is terminated when this Agreement's provisions commence.
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