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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

Each Contracting State shall notify the other Contracting State the completion of the procedures required by its law for bringing this Convention into force. This Convention shall enter into force on the date of the last notifications and shall have effect:

  • (a) with respect to taxes withheld at source, in respect of amounts paid or payable, from the first day in which this Convention enters into force;
  • (b) with respect to other taxes in respect of income generated in taxation year beginning after the first day of January of the year in which this Convention enters into force.