Entry into force of tax treaty sets notification-based commencement and staggered application for aircraft profits and other income. Entry into force requires reciprocal notification by each Contracting State; the Agreement enters into force on the date of the later notification and ... Summary
Entry into force of tax treaty sets notification-based commencement and staggered application for aircraft profits and other income.
Entry into force requires reciprocal notification by each Contracting State; the Agreement enters into force on the date of the later notification and thereafter applies to aircraft operation profits and to other income according to the specified assessment-year commencement rules in each State.
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