Entry into force of tax treaty triggers phased application to withholding and other income taxes after formalities are completed. The Convention enters into force upon completion of domestic formalities and exchange of diplomatic notes; thereafter it governs withholding taxes on amounts paid or credited to non-residents from the first January following completion for withholding and from the first January of the year of completion for other income taxes, while in the other Contracting State it applies to income assessable for any assessment year commencing on or after the first April in the year of completion.
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 triggers phased application to withholding and other income taxes after formalities are completed.
The Convention enters into force upon completion of domestic formalities and exchange of diplomatic notes; thereafter it governs withholding taxes on amounts paid or credited to non-residents from the first January following completion for withholding and from the first January of the year of completion for other income taxes, while in the other Contracting State it applies to income assessable for any assessment year commencing on or after the first April in the year of completion.
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