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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 29

Entry into Force

(1) The Contracting Parties shall notify each other through diplomatic channels that their domestic requirements for the entry into force of this Agreement have been complied with.

(2) This Agreement shall enter into force on the thirtieth day following the receipt of the latter of the notifications referred to in paragraph (1) and its provisions shall have effect in both Contracting States:

  • (a) with respect to taxes withheld at source, on income derived on or after 1 January of the calendar year next following that in which the Agreement enters into force;
  • (b) with respect to other taxes on income, for taxes chargeable for any tax year beginning on or after 1 January of the calendar year next following that in which Agreement enters into force.