Entry into Force
(1) This Agreement shall be subjected to ratification in accordance with the applicable procedures of each Contracting State and instruments of ratification shall be exchanged as soon as possible.
(2) The Agreement shall enter into force upon the exchange of instruments of ratification and its provisions shall have effect:
- (a) in respect of tax withheld at the source to income derived on or after 1 January in the year next following that in which the Agreement enters into force; and
- (b) in respect of other taxes on income, for taxable years beginning on or after 1 January in the year next following that in which the Agreement enters into force.
(3) At the date of the entry into force of this Agreement, the Agreement between the Government of the Republic of Indonesia and the Government of the United Arab Emirates for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to taxes on Income, along with its Protocol, signed in Jakarta at 30 November 1995, shall cease to have effect with respect to the taxes to which the provisions of this Agreement apply in accordance with the provisions of paragraph (2) of this Article.