Entry into force: treaty takes effect after notifications, applying withholding and other taxes; MAP and information exchange apply immediately. Ratification and reciprocal written notification through diplomatic channels determine entry into force, which occurs on the later notification date; ... Summary
Entry into force: treaty takes effect after notifications, applying withholding and other taxes; MAP and information exchange apply immediately.
Ratification and reciprocal written notification through diplomatic channels determine entry into force, which occurs on the later notification date; withholding tax provisions apply to amounts paid or credited on or after the first day of the second month after entry into force, and other tax provisions apply for taxable years beginning on or after the first day of January following entry into force.
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