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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.


Entry into Force

(1) This Convention shall enter into force on the thirtieth day following the receipt of the latter notification, in writing and through diplomatic channels, stating that all the domestic procedures of both Contracting States necessary to that effect have been completed.

(2) The provisions of this Convention shall have effect:

  • (a) in respect of taxes withheld at source, 30 days after the date in which this Convention enters into force;
  • (b) in respect of other taxes, as to income arising in any fiscal year beginning on or after 1 January of the year in which this Convention enters into force.