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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

(1) The Governments of the Contracting States shall notify to each other that the domestic laws requirements for the entry into force of this Agreement have been complied with.

(2) The Agreement shall enter into force thirty days after the date of the notifications referred to in paragraph 1 of this Article and its provisions shall have effect:

  • (a) in respect of tax withheld or deducted at source on income paid to non-resident, on or after 1st day of January in the calendar year following that in which the Agreement enters into force;
  • (b) in all other cases in respect of tax for the taxation year or year of assessment beginning on the 1st day of January in the second calendar year immediately following that in which the Agreement enters into force.