Entry into force of tax treaty requires ratification and exchange, then applies from each State's specified taxable period. Entry into force is contingent on ratification and exchange of instruments; upon exchange the Agreement takes effect for each Contracting State from the ... Summary
Entry into force of tax treaty requires ratification and exchange, then applies from each State's specified taxable period.
Entry into force is contingent on ratification and exchange of instruments; upon exchange the Agreement takes effect for each Contracting State from the specified commencement of its taxable period, applying to assessment years in one State and fiscal years in the other from their respective commencement dates.
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