Entry into force of tax treaty requires mutual notification; treaty applies prospectively to income and capital. Entry into force of the double taxation agreement is subject to reciprocal notification; it enters into force on the later notification date and applies prospectively to income arising in taxable years beginning on or after each Contracting State's specified tax-year start and to capital held at the expiry of those taxable years.
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 requires mutual notification; treaty applies prospectively to income and capital.
Entry into force of the double taxation agreement is subject to reciprocal notification; it enters into force on the later notification date and applies prospectively to income arising in taxable years beginning on or after each Contracting State's specified tax-year start and to capital held at the expiry of those taxable years.
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