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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 29

Entry into Force

Each of the Contracting States shall notify to the other the completion of the procedures required by its law for the bringing into force of this Convention. The Convention shall enter into force on the date of the later of these notifications and shall thereupon have effect:

  • (a) in Pakistan:
    • (i) in respect of taxes withheld at the source on amounts paid on or after the 1st day of July in the calendar year next following that in which the Convention enter into force; and
    • (ii) in respect of other taxes for the year of assessment beginning on or after the 1st day of July in the calendar year next following that in which the Convention enters into force and subsequent years.
  • (b) in United Arab Emirates :
    • (i) in respect of taxes withheld at the source on amounts paid on or after the 1st day of January in the calendar year next following that in which the Convention enters into force;
    • (ii) in respect of other taxes for the year of assessment beginning on or after the 1st day of January in the calendar year next following that in which the Convention enter into force and subsequent years.