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) The Governments of the Contracting States shall notify each other that the constitutional requirements for the entry into force of this Agreement have been complied with.
(2) The Agreement shall enter into force fifteen days after the date of the later of the notifications referred to in paragraph (1) and its provisions shall have effect in both Contracting States:
- (a) in respect of taxes withheld at source, on income derived on or after 1 January in the calendar year in which the Agreement enters into force;
- (b) in respect of other taxes on income, for taxes chargeable for any tax year beginning on or after 1 January in the calendar year in which the Agreement enters into force.