Entry into force provisions determine when TIEA information exchange for criminal tax matters and other matters become effective. The Agreement requires ratification, acceptance or approval with instruments exchanged or deposited; Contracting Parties must specify with which other parties they choose to be bound. It takes effect for exchange of information on criminal tax matters from 1 January 2004 and for other matters from 1 January 2006, and for later-depositing parties after prescribed post-deposit intervals. Substantive application is tied to taxable periods beginning on or after the effective dates, or to charges to tax arising on or after those dates, with special sixty-day timing rules where applicable.
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 provisions determine when TIEA information exchange for criminal tax matters and other matters become effective.
The Agreement requires ratification, acceptance or approval with instruments exchanged or deposited; Contracting Parties must specify with which other parties they choose to be bound. It takes effect for exchange of information on criminal tax matters from 1 January 2004 and for other matters from 1 January 2006, and for later-depositing parties after prescribed post-deposit intervals. Substantive application is tied to taxable periods beginning on or after the effective dates, or to charges to tax arising on or after those dates, with special sixty-day timing rules where applicable.
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