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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 31

Entry into Force

(1) This Convention shall be ratified and the instruments of ratification shall be exchanged as soon as possible.

(2) The Convention shall enter into force upon the exchange of the instruments of ratification and its provisions shall have effect:

  • (a) in the case of Bangladesh: for any year of assessment beginning on or after July 1 in the calendar year next following that in which the instruments of ratification have been exchanged;
  • (b) in the case of UAE:
    • (i) in respect of taxes withheld at source, on amounts paid or credited, on or after the first day of January of the calendar year following that in which this Convention enters into force; and
    • (ii) in respect of other taxes, for any taxable year or period beginning on or after the first day of January of the calendar year following that in which this Convention enters into force.