Entry into Force. This Agreement shall enter into force when each Party has notified the other of the completion of its necessary internal procedures for entry into force. Upon entry into force, it shall have effect: a) for criminal tax matters on that date; and b) for all other matters covered in Article 1 on that date, but only in respect of taxable periods beginning on or after that date, or where there is no taxable period, all charges to tax arising on or after that date.
Appears in 34 contracts
Sources: Tax Information Exchange Agreement, Tax Information Exchange Agreement, Tax Information Exchange Agreement
Entry into Force. This Agreement shall enter into force when each Party has notified the other of the completion of its necessary internal procedures for entry into force. Upon entry into force, it shall have effect:
(a) for criminal tax matters on that date; and
(b) for all other matters covered in Article 1 on that date, but only in respect of taxable periods beginning on or after that date, or where there is no taxable period, all charges to tax arising on or after that date.
Appears in 15 contracts
Sources: Agreement Between Ireland and the Republic of Vanuatu for the Exchange of Information Relating to Tax Matters, Agreement for the Exchange of Information Relating to Tax Matters, Agreement Between Ireland and Saint Vincent and the Grenadines for the Exchange of Information Relating to Tax Matters
Entry into Force. This Agreement shall enter into force when each Party has notified the other in writing of the completion of its necessary internal procedures for entry into force. Upon entry into force, it shall have effect:
(a) for criminal tax matters matters, on that date; and
(b) for all other matters covered in Article 1 1, on that date, but only in respect of taxable periods beginning on or after that datethe first day of January 2010 or, or where there is no taxable period, all charges to tax arising on or after that date.
Appears in 8 contracts
Sources: Tax Information Exchange Agreement, Tax Information Exchange Agreement, Tax Information Exchange Agreement
Entry into Force. This Agreement shall enter into force when each Party has notified the other in writing through the appropriate channel of the completion of its necessary internal procedures for entry entering into force. Upon the date of entry into force, it shall have effect:
(a) for criminal tax matters on that date; and
(b) for all other matters covered in Article 1 on that date, but only in respect of taxable periods beginning on or after that datedate or, or where there is no taxable period, all charges to tax arising on or after that date.
Appears in 6 contracts
Sources: Tax Information Exchange Agreement, Agreement for the Exchange of Information With Respect to Taxes, Tax Information Exchange Agreement
Entry into Force. 1. This Agreement shall enter into force when on the date of the later notice by which each Contracting Party has notified the other of the completion of its necessary internal procedures for entry into force.
2. Upon entry into force, it shall have effect:
(a) for criminal tax matters on that date; and
(b) for all other matters covered in Article 1 1, on that date, but only in respect of taxable periods beginning on or after that date, or where there is no taxable period, all charges to tax arising on or after that date.
Appears in 6 contracts
Sources: Agreement Concerning Information on Tax Matters, Agreement Concerning Information on Tax Matters, Tax Information Exchange Agreement
Entry into Force. This Agreement shall enter into force when each Party has notified the other in writing of the completion of its necessary internal procedures for entry into force. Upon the date of entry into force, it shall have effect:
(a) for criminal tax matters matters, on that date; and
(b) for all other matters covered in Article 1 1, on that date, but only in respect of taxable periods beginning on or after that datedate or, or where there is no taxable period, all charges to tax arising on or after that date.
Appears in 4 contracts
Sources: Tax Information Exchange Agreement, Agreement Between Ireland and the Isle of Man for the Exchange of Information Relating to Tax Matters, Tax Information Exchange Agreement
Entry into Force. 1. This Agreement shall enter into force when each Party has notified the other of the completion of its necessary internal procedures for entry into force. Upon The Agreement shall apply to proceedings referred to in Article 6(1) which are initiated after its entry into force.
2. Notwithstanding paragraph 1 of this Article, it the Agreement shall only enter into force when the Agreement between the Isle of Man and the Kingdom of the Netherlands for the exchange of information relating to tax matters shall have effect:
a) effect for criminal as well as civil tax matters on that date; and
b) for all other matters covered in Article 1 on that date, but only in respect of taxable periods beginning on or after that date, or where there is no taxable period, all charges to tax arising on or after that datematters.
Appears in 3 contracts
Sources: Agreement Between the Isle of Man and the Kingdom of the Netherlands on the Access to Mutual Agreements Procedures, Agreement on Mutual Agreement Procedures, Agreement Between the Kingdom of the Netherlands and the Isle of Man on the Access to Mutual Agreements Procedures in Connection With the Adjustment of Profits of Associated Enterprises and the Application of the Netherlands Participation Exemption
Entry into Force. 1. This Agreement shall enter into force when each Party party has notified the other of the completion of its necessary internal procedures for entry into force. Upon entry into force, it shall have effect:
a) effect for criminal tax matters evasion beginning on that date; and
b) for 1 January 2004, and with respect to all other matters covered in Article 1 beginning on that date1 January 2006.
2. Upon entry into force, but only in the provisions of the Agreement shall have effect with respect of to criminal tax evasion for taxable periods beginning on or after that datecommencing from 2004, or where there is no and shall have effect with respect to all other matters for taxable period, all charges to tax arising on or after that dateperiods commencing from 2006.
Appears in 3 contracts
Sources: Tax Information Exchange Agreement, Tax Information Exchange Agreement, Tax Information Exchange Agreement
Entry into Force. This Agreement shall enter into force when each Party has notified the other of the completion of its necessary internal procedures for entry into force. Upon the date of entry into force, it shall have effect:
(a) for criminal tax matters on that date; and
(b) for all other matters covered in Article 1 on that date, but only in respect of taxable periods beginning on or after that datedate or, or where there is no taxable period, all charges to tax arising on or after that date.
Appears in 3 contracts
Sources: Tax Information Exchange Agreement, Tax Information Exchange Agreement, Tax Information Exchange Agreement
Entry into Force. This Agreement shall enter into force when each Party has notified the other other, through the diplomatic channel, of the completion of its necessary internal procedures for entry into force. Upon entry into force, it shall have effect:
(a) for criminal tax matters on that date; and
(b) for all other matters covered in Article 1 on that date, but only in respect of taxable periods beginning on or after that date, or where there is no taxable period, all charges to tax arising on or after that date.
Appears in 2 contracts
Sources: Agreement for the Exchange of Information Relating to Tax Matters, Agreement for the Exchange of Information Relating to Tax Matters
Entry into Force. This Agreement shall enter into force when each Contracting Party has notified the other of the completion of its necessary internal procedures for entry into force. Upon the date of entry into force, it shall have effect:
a) for criminal tax matters on that datedate ; and
b) for all other matters covered in Article 1 1, on that date, but only in respect of taxable periods beginning on or after that datedate or, or where there is no taxable period, all charges to tax arising on or after that date.
Appears in 2 contracts
Sources: Tax Information Exchange Agreement, Agreement for the Exchange of Information Relating to Tax Matters
Entry into Force. This Agreement shall enter into force when each Contracting Party has notified the other in writing of the completion of its necessary internal procedures for entry into force. Upon the date of entry into force, it shall have effect:
a) for criminal tax matters on that date; and
b) effect for all other matters covered in Article 1 on that date1, but only in respect of all taxable periods beginning on or after the first day of January immediately following that datedate or, or where there is no taxable period, in respect of all charges to tax arising on or after that date.
Appears in 2 contracts
Sources: Agreement for the Exchange of Information Relating to Tax Matters, Agreement for the Exchange of Information Relating to Tax Matters
Entry into Force. This Agreement shall enter into force when each Party party has notified the other of the completion of its necessary internal procedures for entry into force. Upon entry into force, it shall have effect:
a) effect for criminal tax matters on that date; forthwith and
b) for all , in respect of other matters covered in Article 1 1, on that dateJanuary 1, but only in respect of taxable periods beginning on or after that date2006, or where there is no taxable period, all charges to tax arising on or after that datesuch earlier date as may be agreed in an exchange of letters by the competent authorities.
Appears in 2 contracts
Sources: Tax Information Exchange Agreement, Agreement for the Exchange of Information Relating to Taxes
Entry into Force. This Agreement shall enter into force when each Party has notified the other in writing of the completion of its necessary internal procedures for entry into force. Upon entry into force, it shall have effect:
(a) for criminal tax matters matters, on that date; and
(b) for all other matters covered in Article 1 on that date1, but only in respect of taxable periods beginning on or after that dateJanuary 1 of the year next following the year in which the Agreement entered into force or, or where there is no taxable period, all charges to tax arising in respect of taxes due in respect of taxable events taking place on or after that dateJanuary 1 of the year next following the year in which the Agreement entered into force.
Appears in 2 contracts
Sources: Tax Information Exchange Agreement, Tax Information Exchange Agreement
Entry into Force. This Agreement shall enter into force when each Party has notified the other of the completion of its necessary internal procedures for entry into force. Upon entry into force, it shall have effect:
a) for criminal tax matters on that date; andan
b) for all other matters covered in Article 1 on that date, but only in respect of taxable periods beginning on or after that date, or where there is no taxable period, all charges to tax arising on or after that date.
Appears in 2 contracts
Sources: Tax Information Exchange Agreement, Tax Information Exchange Agreement
Entry into Force. 1 This Agreement shall enter into force when each Party has notified the other in writing through the appropriate channel of the completion of its necessary internal procedures for entry into force. 2 Upon entry into force, it the provisions of this Agreement shall have effect:
(a) for criminal tax matters on that date; and
(b) for all other matters covered in Article 1 on that date, but only in respect of taxable periods beginning on or after that datedate or, or where there is no taxable period, all charges to tax arising on or after that date.
Appears in 2 contracts
Sources: Tax Information Exchange Agreement, Tax Information Exchange Agreement
Entry into Force. This Agreement shall enter into force when each Party has notified the other of the completion of its necessary internal procedures for entry into force. Upon entry into force, it shall have effect:
a) for criminal tax matters on that date, but only in respect of tax periods beginning on or after 1 January 2004, or where there is no taxable period, all charges to tax arising on or after 1 January 2004; and
b) for all other matters covered in Article 1 on that date, but only in respect of taxable periods beginning on or after that date, or where there is no taxable period, all charges to tax arising on or after that date.
Appears in 2 contracts
Sources: Agreement for the Exchange of Information Relating to Tax Matters, Agreement for the Exchange of Information Relating to Tax Matters
Entry into Force. This Agreement shall enter into force when each Party party has notified the other in writing of the completion of its necessary internal procedures for entry into force. Upon entry into force, it shall have effect:
a) effect for criminal requests made on or after the date of entry into force with regard to tax matters on that date; and
b) for all other matters covered in Article 1 on that date, but only in respect of taxable periods years beginning on or after January 1, 2009. This agreement is not intended to prejudice or interfere with any investigations or other proceedings that date, or where there is no taxable period, all charges to tax arising on or after that dateare in process as of the date of entry into force of this Agreement.
Appears in 2 contracts
Sources: Tax Cooperation Agreement, Tax Cooperation Agreement
Entry into Force. 1. This Agreement shall enter into force when on the date that each Party party has notified the other in writing of the completion of its necessary internal procedures for entry into force.
2. Upon entry into force, it The provisions of this Agreement shall have effect:
(a) for with respect to criminal tax matters on that dateupon the entry into force of this Agreement; and
(b) for with respect to all other matters covered in Article 1 on that date, but only in respect of for taxable periods beginning on or after that date, or where there is no taxable period, all charges to tax arising on or after that datewith the calendar year within which this Agreement enters into force.
Appears in 2 contracts
Sources: Agreement for the Exchange of Information Relating to Taxes, Agreement for the Exchange of Information Relating to Taxes
Entry into Force. This Agreement shall enter into force when each Party has notified the other in writing of the completion of its necessary internal procedures for entry into force. Upon entry into force, it shall have effect:
a) effect for criminal requests made on or after the later of January 1, 2010, or the date of entry into force, with regard to tax matters on that date; and
b) for all other matters covered in Article 1 on that date, but only in respect of taxable periods years beginning on or after that dateJanuary 1, or where there is no taxable period, all charges to tax arising on or after that date2009.
Appears in 1 contract
Sources: Tax Information Exchange Agreement
Entry into Force. This Agreement shall enter into force when each Party has notified notified the other of the completion of its necessary internal procedures for entry into force. Upon entry into force, it shall have effecteffect:
a) for criminal tax matters on that date; and
b) for all other matters covered in Article 1 on that date, but only in respect of taxable periods beginning on or after that date, or where there is no taxable period, all charges to tax arising on or after that date.
Appears in 1 contract
Sources: Tax Information Exchange Agreement
Entry into Force. 1. This Agreement shall enter into force when each Party has notified the other of the completion of its necessary internal procedures for entry into force. Upon entry into force, it shall have effect:
a) for criminal tax matters on that date; and
b) for all other matters covered in Article 1 on that date, but only in respect of taxable periods beginning on or after that date, or where there is no taxable period, all charges to tax arising on or after that date.
Appears in 1 contract
Sources: Tax Information Exchange Agreement
Entry into Force. 1. This Agreement shall enter into force when each Party has notified the other in writing of the completion of its necessary internal procedures for entry into force. Upon entry into force, it shall have effect:
(a) for criminal tax matters matters, on that date; and
(b) for all other matters covered in Article 1 1, on that date, but only in respect of taxable periods beginning on or after that datethe first day of January 2010 or, or where there is no taxable period, all charges to tax arising on or after that date.
Appears in 1 contract
Sources: Tax Information Exchange Agreement
Entry into Force. This Agreement shall enter into force when each Party has notified the other of the completion of its necessary internal procedures for entry into force. Upon the date of entry into force, it shall have effect:
a) for criminal tax matters on that datedate ; and
b) for all other matters covered in Article 1 1, on that date, but only in respect of taxable periods beginning on or after that datedate or, or where there is no taxable period, all charges to tax arising on or after that date.
Appears in 1 contract
Sources: Tax Information Exchange Agreement
Entry into Force. This Agreement shall enter into force when each Party has notified the other in writing of the completion of its necessary internal procedures for entry into force. Upon entry into force, it shall have effect:
(a) for criminal tax matters on matters, as from that date; and
(b) for all other matters covered in Article 1 on 1, as from that date, but only in respect of taxable periods beginning on or after that datethe first day of January immediately following the date of entry into force or, or where there is no taxable period, all charges to tax arising on or after that date.
Appears in 1 contract
Sources: Tax Information Exchange Agreement
Entry into Force. This Agreement shall enter into force when each Party has notified the other in writing of the completion of its necessary internal procedures for entry into force. Upon entry into force, it shall have effect:
(a) for criminal tax matters on matters, as from that date; and
(b) for all other matters covered in Article 1 on 1, as from that date, but only in respect of taxable periods beginning on or after that date, or or, where there is no taxable period, all charges to tax arising on or after that date.
Appears in 1 contract
Sources: Agreement for the Exchange of Information Relating to Tax Matters
Entry into Force. This Agreement shall enter into force when each Party has notified the other of the completion of its necessary internal procedures for entry into force. Upon the date of entry into force, it shall have effect:
a) for criminal tax matters on that datedate ; and
b) for all other matters covered in Article 1 1, on that date, but only in respect of taxable periods beginning on or after that datedate or, or where there is no taxable period, all charges to tax arising on or after that date.
Appears in 1 contract
Sources: Tax Information Exchange Agreement
Entry into Force. This Agreement shall enter into force when each Contracting Party has notified the other in writing, through diplomatic channels, of the completion of its necessary internal procedures for entry into force. Upon entry into force, it shall have effect:
: a) for criminal tax matters on that date; and
and b) for all other matters covered in Article 1 on that date, but only in respect of taxable periods beginning on or after that date, or where there is no taxable period, all charges to tax arising on or after that date.
Appears in 1 contract
Sources: Tax Information Exchange Agreement
Entry into Force. This Agreement shall enter into force when each Party party has notified the other of the completion of its necessary internal procedures for entry into force. Upon entry into force, it shall have effect:
a) effect for criminal tax matters on that date; forthwith and
b) for all , in respect of other matters covered in Article 1 1, on that dateJanuary 1, but only 200,6or such earlier date as may be agreed in respect an exchange of taxable periods beginning on or after that date, or where there is no taxable period, all charges to tax arising on or after that dateletters by the competent authorities.
Appears in 1 contract
Sources: Tax Information Exchange Agreement
Entry into Force. This Agreement shall enter into force when each Contracting Party has notified the other of the completion of its necessary internal procedures for entry into force. Upon the date of entry into force, it shall have effect:
a) for criminal tax matters on that date; and
b) effect for all other matters covered in Article 1 on that daterequests made, but only in respect of taxable periods beginning on or after that date1 January 2010 or, or where there is no taxable period, all charges to tax arising on or after that date.
Appears in 1 contract
Sources: Agreement for the Exchange of Information Relating to Tax Matters
Entry into Force. 1. Each Party shall notify to the other in writing the completion of the procedure required by its law for the entry into force of this Agreement.
2. This Agreement shall enter into force when each Party has notified on the other date of the completion later of its necessary internal procedures for entry into force. Upon entry into force, it these notifications and shall thereupon have effect:
a) a. for criminal tax matters on that date; and
b) b. for all other matters covered in Article 1 on that date, but only in respect of taxable periods beginning on or after that datedate or, or where there is no taxable period, all charges to tax arising on or after that date.
Appears in 1 contract
Sources: Tax Information Exchange Agreement
Entry into Force. This Agreement shall enter into force when each Contracting Party has notified the other of the completion of its necessary internal procedures for entry into force. Upon the date of entry into force, it shall have effect:
a) for criminal tax matters on that date; and
b) for all other matters covered in Article 1 1, on that date, but only in respect of taxable periods beginning on or after that datedate or, or where there is no taxable period, all charges to tax arising on or after that date.
Appears in 1 contract
Sources: Tax Information Exchange Agreement