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Code · BILL · 119th Congress · H.R. 33 (Engrossed in House) — To amend the Internal Revenue Code of 1986 to provide special rules for the taxation of certain residents of Taiwan w... · Sec. 205

Sec. 205. Approval and implementation of agreement

111 words·~1 min read·/bill/119/hr/33/eh/section-205·

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The Agreement may not enter into force unless— the President, at least 60 days before the day on which the President enters into the Agreement, publishes the text of the contemplated Agreement on a publicly available website of the Department of the Treasury; and there is enacted into law, with respect to the Agreement, approval legislation and implementing legislation pursuant to section 207. The President may provide for the Agreement to enter into force upon— enactment of approval legislation and implementing legislation pursuant to section 207; and confirmation by the Secretary of the Treasury that the relevant authority in Taiwan has approved and taken appropriate steps required to implement the Agreement.
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