Entry into force of tax treaty follows mutual notification, governing when treaty provisions take effect in each State. Each State must notify the other when it has completed domestic formalities; the Convention enters into force thirty days after the later notification and takes effect in each State from the start of the next applicable tax period-January-based taxable years in the Netherlands and April-based fiscal years in India. A separate transitional rule fixes the operative date of Article 8 independently, giving it effect from the specified January and April starts irrespective of the mutual-notification timetable.
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 of tax treaty follows mutual notification, governing when treaty provisions take effect in each State.
Each State must notify the other when it has completed domestic formalities; the Convention enters into force thirty days after the later notification and takes effect in each State from the start of the next applicable tax period-January-based taxable years in the Netherlands and April-based fiscal years in India. A separate transitional rule fixes the operative date of Article 8 independently, giving it effect from the specified January and April starts irrespective of the mutual-notification timetable.
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