Entry into force of tax treaty sets notification requirement and staggered application timing for affected taxes. Each Contracting State must notify the other through diplomatic channels when domestic procedures for bringing the Agreement into force are completed; the Agreement enters into force on the thirtieth day after the later notification. The treaty's application timing is staggered: India applies it to income arising in prior years beginning on or after the first April following the calendar year of entry into force; Belgium applies it to withholding tax on income credited or payable on or after the first January of the following calendar year and to other taxes for taxable periods ending on or after the thirty first December of that calendar year. Prior related treaties and protocols terminate in respect of covered taxes.
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 tax treaty sets notification requirement and staggered application timing for affected taxes.
Each Contracting State must notify the other through diplomatic channels when domestic procedures for bringing the Agreement into force are completed; the Agreement enters into force on the thirtieth day after the later notification. The treaty's application timing is staggered: India applies it to income arising in prior years beginning on or after the first April following the calendar year of entry into force; Belgium applies it to withholding tax on income credited or payable on or after the first January of the following calendar year and to other taxes for taxable periods ending on or after the thirty first December of that calendar year. Prior related treaties and protocols terminate in respect of covered taxes.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.