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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) Each Contracting State shall inform the other Contracting State, through diplomatic manners, to complete the procedures necessary.

(2) This Convention shall enter into force from the first day in which the last notification is received, and its provisions shall apply to each of the Contracting States:

  • (a) For taxes deducted at source, amounts paid on (or after) the first day of January next to the year of entry into force hereof.
  • (b) For other income or capital taxes, tax years starting on (or after) the first day of January of the calendar year next to the year of entry into force hereof.