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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 28

Entry into Force

The Governments of the Contracting States shall notify each other through the diplomatic channels, the completion of the procedures required by its domestic law for the brining into force of this Agreement. This Agreement shall entry into force thirty (30) days after the date of receipt of the later of these notifications and its provisions shall thereupon have effect in both Contracting States:

  • (a) in respect of taxes withheld at source, to income paid or credited on or after the first day of January in the calendar year next following that in which the Agreement enters into force;
  • (b) in respect of other taxes, for any taxable year beginning on or after the first day of January in the calendar year next following that in which the Agreement enters into force.