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 shall thereupon have effect in both States:
- (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 property, to income or property in any taxable period beginning on or after the first day of January in the calendar year next following that in which the Convention enters into force.
(2) Since the entry into effect of this Convention, the application of the Multilateral Convention for the avoidance of double taxation with respect to income and capital of individuals signed in Miskolc on 27 May 1977 and the Multilateral Convention for the avoidance of double taxation with respect to income and capital of legal persons signed in Ulaanbaatar on 19 May 1978 shall, in relations between the Czech Republic and Ukraine, cease to have effect.