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Untd A Emirates - Colombia Tax Treaty (2017, not yet in force) — Orbitax Tax Hub

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 27

Entry into Force

(1) Each of the Contracting States shall notify the other in writing, through diplomatic channels, of the completion of the internal procedures required by its laws for the bringing into force of this Convention.

(2) This Convention shall enter into force on the date in which the latter of the notifications has been received, and its provisions shall thereupon have effect in both Contracting States:

  • (i) in respect of taxes withheld at source on amounts paid or credited to non-residents, 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 all other taxes, for fiscal years beginning on or after the first day of January of the calendar year following that in which this Convention enters into force, but only in respect of the part of the income or capital that accrues after the entry into force of this Convention.