Entry into force of tax treaty sets timing rules for when the treaty applies to taxable periods in each country. The Agreement enters into force thirtieth day after exchange of diplomatic notes completing internal procedures. It applies in China to income arising in ... Summary
Entry into force of tax treaty sets timing rules for when the treaty applies to taxable periods in each country.
The Agreement enters into force thirtieth day after exchange of diplomatic notes completing internal procedures. It applies in China to income arising in taxable years beginning on or after the first day of January next following the calendar year in which it enters into force, and in India to income arising in previous years beginning on or after the first day of April next following that calendar year.
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