Entry into force of DTAA: mutual notification triggers effect with country-specific fiscal-year commencements and prior treaty termination. Article 30 requires each Contracting State to notify the other upon completion of domestic procedures for bringing the Agreement into force; the Agreement enters into force on the date of the later notification and thereafter applies to income according to each State's specified fiscal-year commencement. The prior Agreement between the Parties on avoidance of double taxation and prevention of fiscal evasion terminates on the date the new Agreement comes into effect.
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 DTAA: mutual notification triggers effect with country-specific fiscal-year commencements and prior treaty termination.
Article 30 requires each Contracting State to notify the other upon completion of domestic procedures for bringing the Agreement into force; the Agreement enters into force on the date of the later notification and thereafter applies to income according to each State's specified fiscal-year commencement. The prior Agreement between the Parties on avoidance of double taxation and prevention of fiscal evasion terminates on the date the new Agreement comes into effect.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
TaxTMI 
