Entry into Force
(1) This Convention shall be ratified. 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 respect of taxes withheld at source, to income paid or credited on or after the first day of January in the calendar year next following that in which the Convention enters into force;
- (b) in respect of other taxes on income and taxes on capital, to income or capital in any taxable year beginning on or after the first day of January in the calendar year next following that in which the Convention enters into force.
(3) From the date of entry into force of this Convention, the Convention between the Czech Republic and the Slovak Republic for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital signed at Bratislava on 23 November 1992 shall terminate in accordance with the provisions of this Article.