Entry into force: ratification and exchange of instruments trigger a tax convention's legal effect in contracting states. The convention requires ratification and the exchange of instruments of ratification; it enters into force on that exchange and its provisions have effect in each Contracting State as specified in the treaty text. Model convention practice treats these procedural steps as the trigger for territorial application in the respective states.
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: ratification and exchange of instruments trigger a tax convention's legal effect in contracting states.
The convention requires ratification and the exchange of instruments of ratification; it enters into force on that exchange and its provisions have effect in each Contracting State as specified in the treaty text. Model convention practice treats these procedural steps as the trigger for territorial application in the respective states.
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