Implementation legislation requires states to enact domestic law to give effect to tax agreements and information exchange. Article 10 mandates that Contracting Parties adopt domestic legislation necessary to implement and give effect to tax agreements and related ... Summary
Implementation legislation requires states to enact domestic law to give effect to tax agreements and information exchange.
Article 10 mandates that Contracting Parties adopt domestic legislation necessary to implement and give effect to tax agreements and related information-exchange instruments, requiring enactment of statutory measures so international tax treaties and information-exchange arrangements operate within each Party's legal framework.
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