https://www.taxtmi.com/acts?id=16950 The Convention is open for signature by Council of Europe and OECD members and requires deposit of instruments of ratification with a Depositary; it enters into force three months after respective deposits (initially after five consents). Parties joining after the Protocol's entry into force are bound by the Convention as amended unless they state otherwise. Non member States may request invitation to accede, decided by consensus. The amended Convention's administrative assistance applies to taxable periods or charges to tax from the first calendar year after entry into force for a Party, though Parties may agree earlier effect; intentional conduct liable to criminal prosecution is excepted and effective from entry into force for earlier periods. en-us Fri, 07 Sep 2012 11:19:01 +0530 Sat, 16 Nov 2024 13:16:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=16950 The Convention is open for signature by Council of Europe and OECD members and requires deposit of instruments of ratification with a Depositary; it enters into force three months after respective deposits (initially after five consents). Parties joining after the Protocol's entry into force are bound by the Convention as amended unless they state otherwise. Non member States may request invitation to accede, decided by consensus. The amended Convention's administrative assistance applies to taxable periods or charges to tax from the first calendar year after entry into force for a Party, though Parties may agree earlier effect; intentional conduct liable to criminal prosecution is excepted and effective from entry into force for earlier periods. Act-Rules DTAA Fri, 07 Sep 2012 11:19:01 +0530 https://www.taxtmi.com/acts?id=16950