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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 30

Entry into Force

(1) This Convention shall be ratified and shall enter into force on the thirtieth day after date of the latter notification indicating that both Contracting States have complied with the domestic legal procedures required in each Contracting State for its entry into force.

(2) The Convention shall apply:

  • (a) with regard to taxes withheld at the source, in respect of amounts paid or credited on or after 1 January in the calendar year next following the year in which the Convention enters into force; and
  • (b) with regard to other taxes, in respect to taxable years beginning on or after 1 January in the calendar year next following the year in which the Convention enters into force.