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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 after the completion of the constitutional procedures and the documents of ratification of shall be exchanged as soon as possible.

(2) The Convention shall come into force on the thirtieth day following the exchange of documents of ratification and its provisions shall be have effect upon the following for the first time:

  • (a) Tax at source payable for any matters arising after the 31st day of December of the calendar year in which the ratification documents are exchanged,
  • (b) Other taxes related to fiscal periods that start after the 31st day of December of the calendar year in which the ratification documents are exchanged.