Entry into force of tax treaty determines when withholding and income tax provisions become operative across fiscal years. The Convention enters into force thirty days after exchange of diplomatic notes confirming completion of required internal procedures. It applies to taxes withheld at source when the event giving rise them occurs on or after 1 January of the year following entry into force, to other income taxes for income arising in the fiscal year beginning on or after that 1 January, and to income in fiscal years beginning on or after 1 April next following the calendar year of entry into force.
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 determines when withholding and income tax provisions become operative across fiscal years.
The Convention enters into force thirty days after exchange of diplomatic notes confirming completion of required internal procedures. It applies to taxes withheld at source when the event giving rise them occurs on or after 1 January of the year following entry into force, to other income taxes for income arising in the fiscal year beginning on or after that 1 January, and to income in fiscal years beginning on or after 1 April next following the calendar year of entry into force.
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