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 28
Entry into Force
(1) The Contracting States shall notify each other in writing, through diplomatic channels, that the procedures required by their domestic laws for entry into force of this Convention have been complied with.
(2) This Convention shall enter into force on the date of the later of these notifications and its provisions shall have effect:
- (1) in the case of Montenegro: in respect of the taxes on income derived in each fiscal year beginning on or after 1 January in the calendar year next following the year in which this Convention enters into force;
- (2) in the case of the United Arab Emirates: in respect of the taxes on income derived in each fiscal year beginning on or after 1 January in the calendar year next following the year in which this Convention enters into force.