Australian Tax Treaties
Samoan Agreement
AGREEMENT BETWEEN THE GOVERNMENT OF AUSTRALIA AND THE GOVERNMENT OF SAMOA FOR THE ALLOCATION OF TAXING RIGHTS WITH RESPECT TO CERTAIN INCOME OF INDIVIDUALS AND TO ESTABLISH A MUTUAL AGREEMENT PROCEDURE IN RESPECT OF TRANSFER PRICING ADJUSTMENTS
ARTICLE 10
Entry into Force
The Government of Australia and the Government of Samoa shall notify each other, in writing, through the diplomatic channel of the completion of their constitutional and legal procedures for the entry into force of this Agreement. This Agreement shall enter into force on the date of the last notification, and shall, provided an Agreement on the Exchange of Information with Respect to Taxes is in force between Australia and Samoa, thereupon have effect for any year of income beginning on or after 1 July in the calendar year next following the date on which this Agreement enters into force.
This agreement was not in force as at 1 January 2020.
The Government of Australia and the Government of Samoa shall notify each other, in writing, through the diplomatic channel of the completion of their constitutional and legal procedures for the entry into force of this Agreement. This Agreement shall enter into force on the date of the last notification, and shall, provided an Agreement on the Exchange of Information with Respect to Taxes is in force between Australia and Samoa, thereupon have effect for any year of income beginning on or after 1 July in the calendar year next following the date on which this Agreement enters into force.
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