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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

(1) This Convention shall enter into force on the date of exchanging the ratified documents between the two States and the provisions of this Convention shall be applied:

  • (a) with respect of taxes withheld at the source, for amounts paid or payable on or after the first of January of the calendar year following the year in which this Convention enters into force ; and
  • (b) with respect to other taxes on income or capital, for the taxable periods, commencing on or after the first of January of the year following the year in which the Convention enters into force.