Entry into force of tax treaty: mutual notification triggers prospective application and termination of prior treaty obligations. Mutual notification of completion of domestic procedures brings the Convention into force, whereupon it applies prospectively to income and tax periods ... Summary
Entry into force of tax treaty: mutual notification triggers prospective application and termination of prior treaty obligations.
Mutual notification of completion of domestic procedures brings the Convention into force, whereupon it applies prospectively to income and tax periods beginning in the fiscal/calendar year following signature; the earlier 1959 agreement is terminated to the extent it covers taxes governed by the present Convention.
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