Entry into Force
(1) Each Contracting State shall notify the other through diplomatic channels of the completion of the procedures required for the entry into force of this Convention. The Convention shall enter into force on the first day of the month following the date of receipt of the last of these notifications.
(2) The provisions of the Convention shall apply:
- (a) with respect to taxes on income levied by deduction at source, to amounts taxable after the calendar year in which the Convention enters into force;
- (b) with respect to taxes on income which are not levied by deduction at source, to income pertaining to, as per the case, any calendar year or fiscal year beginning after the calendar year in which the Convention entered into force;
- (c) in respect of other taxes, to taxations generated after the calendar year in which the Convention enters into force.