Entry into Force
(1) The Contracting States shall notify each other, through diplomatic channels that the legal requirements for the entry into force of this Convention have been complied with.
(2) This Convention shall enter into force thirty days after the date of the later of the notifications referred to in paragraph 1 and its provisions shall have effect:
- (a) in respect of taxes withheld at source, to income derived on or after first day of January of the calendar year next following the year in which the Convention enters into force;
- (b) in respect of other taxes on income, to taxes chargeable for any taxable year (any calendar year or accounting period, as the case may be), beginning on or after the first day of January immediately following the date on which the Convention enters into force.