Treaty on Global Currency Transactions Tax

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Treaty on Global Currency Transactions Tax

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PART II Currency [Exchange] Transaction Tax

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TITLE VII CHARGEABLE EVENT AND CHARGEABILITY OF TAX

TITLE VII CHARGEABLE EVENT AND CHARGEABILITY OF TAX

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ARTICLE 10

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§1 "Chargeable event" shall mean the occurrence by virtue of which legal conditions necessary for tax to become chargeable are fulfilled.

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§2 The tax becomes "chargeable" when the tax authority becomes entitled under the law at a given moment to claim the tax from the person liable to pay notwithstanding that the time of the exchange or the settlement may be deferred.

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§3 The chargeable event shall occur and the tax shall become chargeable when the payment is received or the settlement of the transaction takes place.

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