Entry into Force timing determines when the tax treaty applies to withholding and fiscal year income for each state. The Convention enters into force on the thirtieth day after the exchange of diplomatic notes confirming completion of internal procedures. In Portugal it applies to withholding taxes where the taxable event occurs on or after the first day of January of the year following entry into force, and to other income taxes for fiscal years beginning on or after that same first day of January. In India it applies to income arising in any fiscal year beginning on or after the first day of April following the calendar year of 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 timing determines when the tax treaty applies to withholding and fiscal year income for each state.
The Convention enters into force on the thirtieth day after the exchange of diplomatic notes confirming completion of internal procedures. In Portugal it applies to withholding taxes where the taxable event occurs on or after the first day of January of the year following entry into force, and to other income taxes for fiscal years beginning on or after that same first day of January. In India it applies to income arising in any fiscal year beginning on or after the first day of April following the calendar year of entry into force.
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