Avoidance of double taxation: bilateral tax convention given domestic effect to apply to residents under domestic law. A bilateral convention for avoidance of double taxation and prevention of fiscal evasion applies to persons who are residents of one or both Contracting States. The Central Government directed that the Convention's provisions be given effect in domestic law pursuant to the national income tax statute, following notification of the Treaty's entry into force, thereby integrating the Treaty into the domestic tax framework and making its residence based rules operative.