Note: This Treaty may be impacted by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS (MLI). MLI impact on Tax Treaties is available with the Orbitax International Tax Research & Compliance Expert.
ARTICLE 27
Entry into Force
(1) The Contracting States shall notify each other in writing, through diplomatic channels that their domestic requirements for the entry into force of this Convention have been complied with.
(2) This Convention shall enter into force on the 30th day following the receipt of the latter of the notifications referred to in paragraph (1) and its provisions shall have effect in both Contracting States:
- (a) in respect of taxes withheld at source, to income derived on or after 1 January of the calendar year next following that in which the Convention enters into force;
- (b) in respect of other taxes on income, to taxes chargeable for any tax year beginning on or after 1 January of the calendar year next following that in which the Convention enters into force.