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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 27

Entry into Force

(1) The Contracting States shall notify each other in writing, through diplomatic channels, that the procedures required by their domestic laws for entry into force of this Agreement have been complied with.

(2) This Agreement shall enter into force on the date of the later of these notifications and its provisions shall have effect in respect of the taxes on income derived on or after the first day of the month next following the month in which this Agreement enters into force.