Entry into Force
(1) Each of the Contracting States shall notify in writing through diplomatic channels to the other the completion of the procedures required by its law for the bringing into force of this Convention.
(2) The Convention shall enter into force on the date of receipt of the latter of these notifications and shall thereupon have effect:
- (i) with regard to taxes withheld at source, in respect of amounts paid or credited on or after 1 January next following the date upon which this Convention enters into force; and
- (ii) with regard to other taxes, in respect of taxable years beginning on or after 1 January next following the date upon which the Convention enters into force.