Entry into Force
(1) The Contracting States shall notify each other, through diplomatic channels that the legal requirements for the entry into force of this Convention have been complied with.
(2) This Convention shall enter into force thirty days after the date of the later of the notifications referred to in paragraph (1) and its provisions shall have effect:
- (a) in Malta:
- (i) in respect of taxes on income derived during any calendar year or accounting period, as the case may be, beginning on or after 1 January immediately following the date on which the Convention enters into force;
- (b) in the United Arab Emirates;
- (i) in respect of tax withheld at source to income derived on or after 1 January in the year next following the date on which the Convention enters in to force;
- (ii) in respect of other taxes on income, for taxable years beginning on or after 1 January in the year next following the date on which the Convention enters in to force.