Entry into Force
(1) This Agreement shall enter into force on the thirtieth day after the date of receipt of the later of the two notifications through diplomatic channels by which either Contracting State notifies the other Contracting State that its internal legal requirements for the entry into force of this Agreement have been fulfilled.
(2) This Agreement shall have effect:
- (i) in respect of tax withheld at source to income derived on or after 1 January in the year following the date on which this Agreement enters into force;
- (ii) in respect of other taxes on income, for taxable year beginning on or after 1 January in the year following the date on which this Agreement enters into force.