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
This Agreement shall be ratified and the instruments of ratification shall be exchanged as soon as possible. The Agreement 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 1 January in the calendar year next following that in which the Agreement enters into force;
- (b) 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 Agreement enters into force.