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of <h1>Tax Information Exchange Agreement Sets Ratification Terms for Criminal and Civil Matters with Specific Effective Dates</h1> The entry into force provisions for a multilateral and bilateral tax information exchange agreement. It specifies that the agreement is subject to ratification, with different effective dates for criminal tax matters (January 1, 2004) and other matters (January 1, 2006). The agreement becomes operational between parties that mutually specify each other in ratification instruments, with provisions applying to taxable periods beginning on or after the specified dates.
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