ARTICLE 27
Entry into Force
(1) The Contracting States shall notify each other through diplomatic channels of the completion of the procedures necessary under their domestic law for the entry into force of this Convention. The Convention will enter into force on the date on which the last of such notifications has been received.
(2) The provisions of the Convention shall apply:
- (a) to taxes withheld at source on income paid or credited on or after the 1st day January of the calendar year in which the Convention enters into force;
- (b) to other taxes for any fiscal year beginning on the 1st day of January of the calendar year following the year in which the Convention entered into force or after that date.
(3) Notwithstanding paragraph (2) of this Article, insofar as Article 25 of the Convention is concerned, the exchange of information will be granted for fiscal years beginning on the 1st day January of the calendar year following the year in which the Convention entered into force on or after that date.
(4) The Agreement of 8th January, 1992 between the Swiss Confederation and the United Arab Emirates for the elimination of double taxation concerning airline companies shall cease to have effect on the date on which the present Convention becomes applicable.