Entry into force of DTAA requires mutual completion and exchange of diplomatic notes at Lusaka, effective for subsequent taxable periods. Entry into force requires completion of each Contracting State's domestic procedures and mutual notification by exchange of diplomatic notes at Lusaka; upon that exchange the Convention becomes effective in each State for taxable periods commencing on or after the commencement of the relevant assessment or charge year in that State.
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 DTAA requires mutual completion and exchange of diplomatic notes at Lusaka, effective for subsequent taxable periods.
Entry into force requires completion of each Contracting State's domestic procedures and mutual notification by exchange of diplomatic notes at Lusaka; upon that exchange the Convention becomes effective in each State for taxable periods commencing on or after the commencement of the relevant assessment or charge year in that State.
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