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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 27

Entry Into Force

(1) Each of the Contracting Parties shall notify the other in writing of the completion of the procedures required by its law for the bringing into force of this Agreement. This Agreement shall enter into force on the date of the later of these notifications.

(2) The provisions of this Agreement shall thereupon have effect:

  • (a) in the Hong Kong Special Administrative Region, in respect of Hong Kong Special Administrative Region tax, for any year of assessment beginning on or after 1 April in the calendar year next following that in which this Agreement enters into force;
  • (b) in the United Arab Emirates,
    • (i) with regard to taxes withheld at source, for amounts paid or credited on or after 1 January of the calendar year next following that in which this Agreement enters into force; and
    • (ii) with regard to other taxes, in respect of taxable periods beginning on or after 1 January of the calendar year next following that in which this Agreement enters into force.