ARTICLE 28
Entry into Force
(1) Each of the Contracting States shall notify to the other, through the diplomatic channels, the completion of the procedures required by its domestic law for the bringing into force of this Convention. This Convention shall enter into force on the date of the later of these notifications and its provisions shall have effect:
- (a) in respect of taxes withheld at source, to income paid or credited on or after 1st January in the calendar year next following that in which the Convention enters into force;
- (b) in respect of other taxes on income, to income in any taxable year beginning on or after 1st January in the calendar year next following that in which the Convention enters into force.
(2) The provisions of the Convention between the Government of the Czechoslovak Socialist Republic and the Government of the Kingdom of Norway for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital signed at Oslo on 27 June 1979, shall cease to be in force and in effect in relation between the Czech Republic and the Kingdom of Norway on the date of the entry into effect of this Convention.