https://www.taxtmi.com/acts?id=6133 The Convention enters into force upon the exchange of instruments of ratification, with commencement staggered by income category and territorial rules: aircraft operation income follows period-specific treatment tied to prior fiscal/accounting years, while other income categories take effect from the first applicable fiscal or calendar period, taxable period, or assessment date following that exchange. Distinct commencement rules apply to taxes on movable capital, wages and pensions, commercial and industrial profits, income from immovable property, professional income and general income tax, and to corresponding supplementary levies. en-us Sat, 19 Jan 2008 22:45:54 +0530 Mon, 09 Dec 2024 12:24:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=6133 The Convention enters into force upon the exchange of instruments of ratification, with commencement staggered by income category and territorial rules: aircraft operation income follows period-specific treatment tied to prior fiscal/accounting years, while other income categories take effect from the first applicable fiscal or calendar period, taxable period, or assessment date following that exchange. Distinct commencement rules apply to taxes on movable capital, wages and pensions, commercial and industrial profits, income from immovable property, professional income and general income tax, and to corresponding supplementary levies. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=6133