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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.


Entry into Force

(1) The Contracting States shall notify each other through diplomatic channels of the completion of the procedure required by their respective law for the bringing into force of this Agreement.

(2) This Agreement shall enter into force on the date of the latter of the notifications referred to in paragraph (1) of this Article and its provisions shall have effect:

  • (a) in respect of taxes withheld at source on amounts paid or credited on or after the first day of January of the year next following the year of the entry into force of the Agreement;
  • (b) in respect of the other taxes for taxation years beginning on or after the first day of January of the year in which the Agreement entered into force.

(3) The Contracting States by mutual agreement may introduce amendments into the Agreement by separate Protocol, the provisions of which shall form an integral part of this Agreement.