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
This Convention shall enter into force 30 days after the exchange of the last instrument of ratification through the diplomatic channels used to inform the other Contracting of the achievement of the legal procedures for the entry into force of this Agreement. Its dispositions are applicable on the revenue realized in respect of any fiscal year beginning on or after the first day of January in the calendar year following that in which the exchange of instruments of ratification takes place.