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) Each of the Contracting States shall notify to the other, through diplomatic channels, the completion of the procedures required by its domestic laws for the entry into force of this Convention. This Convention shall enter into force on the first day of the second month following the date of the latter of these notifications,
(2) The provisions of this Convention shall have effect:
- (a) in respect of taxes withheld at source, to amounts paid or credited on or after 1 January next following the date upon which the Convention, enters into force; and
- (b) in respect of other taxes, to income in any taxable year beginning on or after 1 January next following the date upon which this Convention enters into force.