Double taxation agreement applicability: treaty applies to persons resident in one or both contracting states and is given domestic effect. The Agreement applies to persons who are residents of one or both Contracting States, aiming to avoid double taxation and prevent fiscal evasion with ... Summary
Double taxation agreement applicability: treaty applies to persons resident in one or both contracting states and is given domestic effect.
The Agreement applies to persons who are residents of one or both Contracting States, aiming to avoid double taxation and prevent fiscal evasion with respect to taxes on income; the Central Government directed that the Agreement be given effect domestically from the notified commencement of the relevant fiscal year following its entry into force.
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