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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 30

Entry into Force

(1) The Contracting States shall notify each other, through diplomatic channels, the compliance with the procedures required by its law for the entry into force of this Convention. The Convention shall enter into force at the date of the later of the notifications.

(2) The provisions of the Convention shall have effect in both Contracting States:

  • (a) in respect of taxes withheld at source, on amounts paid on or after the first day of January, in the calendar year next following that in which the Convention enters into force;
  • (b) in respect of other taxes on income and on capital, for taxation years beginning on or after the first day of January, in the calendar year next following that in which the Convention enters into force.