Entry into force: treaty takes effect after mutual notification, with staggered tax applicability in each state. Each Contracting State must notify the other upon completing domestic procedures, with the Convention entering into force on the later notification. Thereafter India applies the Convention to income for previous years beginning on or after the first day of April following the calendar year of entry into force and to capital held at the expiry of the subsequent previous year; Ukraine applies it to dividends, interest and royalties for payments made on or after the sixtieth day after entry into force, to enterprise profit and property taxes and immovable property taxes for taxable periods starting on the January 1 following the year of entry into force, and to citizens' income tax for payments made on or after the sixtieth day after entry into force.
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: treaty takes effect after mutual notification, with staggered tax applicability in each state.
Each Contracting State must notify the other upon completing domestic procedures, with the Convention entering into force on the later notification. Thereafter India applies the Convention to income for previous years beginning on or after the first day of April following the calendar year of entry into force and to capital held at the expiry of the subsequent previous year; Ukraine applies it to dividends, interest and royalties for payments made on or after the sixtieth day after entry into force, to enterprise profit and property taxes and immovable property taxes for taxable periods starting on the January 1 following the year of entry into force, and to citizens' income tax for payments made on or after the sixtieth day after entry into force.
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