it should be
WHERE
(timerate.tkeffdate>=DATEADD(yy,DATEDIFF(yy,0,GETDATE()),0)
AND timerate.tkeffdate<DATEADD(yy,DATEDIFF(yy,0,GETDATE())+1,0))
refer below for explanation
http://visakhm.blogspot.com/2010/01/some-quick-tips-for-date-formating.html
http://visakhm.blogspot.com/2012/07/generate-datetime-values-from-integers.html
------------------------------------------------------------------------------------------------------
SQL Server MVP
http://visakhm.blogspot.com/