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 31
Entry into Force
(1) Each of the Contracting States shall notify the other of the completion of the procedures required by its law for the entering into force of this Agreement. The Agreement shall enter into force on the date of commencement of the year of assessment in which the date of receipt of the latter of these notifications occur. The provisions of the Agreement shall apply:
(2) The provisions of the Agreement shall apply:
- (a) in respect of income derived on or after the date upon which the Agreement enters into force; and
- (b) with regard to taxes withheld at source, in respect of amounts paid or credited on or after the date upon which the Agreement enters into force.