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 28
Entry Into Force
(1) This Convention shall be ratified and the instruments of ratification shall be exchanged as soon as possible.
(2) The Convention shall enter into force on the date of the exchange of the instruments of ratification and its provisions shall have effect:
- (a) in the case of Pakistan:
- (i) in respect of taxes withheld at source, to amounts paid or credited on or after 1 July next following the date on which the Convention enters into force; and
- (ii) in respect of other taxes, to income in any taxable year beginning on or after 1 July next following the date on which the Convention enters into force;
- (b) in the case of the Czech Republic:
- (i) in respect of taxes withheld at source, to income paid or credited on or after 1 January in the calendar year next following that in which the Convention enters into force; and
- (ii) in respect of other taxes on income, to income in any taxable year beginning on or after 1 January in the calendar year next following that in which the Convention enters into force.