Entry into Force
(1) This Agreement shall be ratified and the instruments of ratification shall be exchanged as soon as possible.
(2) This Agreement shall enter into force on the day of the exchange of the instruments of ratification and shall have effect in both Contracting States:
- (a) in the case of taxes withheld at source, in respect of amounts paid on or after the first day of January in the calendar year next following the year in which this Agreement enters into force;
- (b) in the case of other taxes, in respect of taxes levied for periods beginning on or after the first day of January in the calendar year next following the year in which this Agreement enters into force;
- (c) in the case of assistance in the collection of taxes under Article 26, as soon as the competent authorities have so agreed by mutual agreement in accordance with Article 24.
(3) With the entry into force of this Agreement, the Agreement of 24 November 1981 between the Federal Republic of Germany and the Union of Soviet Socialist Republics for the Avoidance of Double Taxation of Income and Capital shall no longer apply in the relations between the Federal Republic of Germany and the Republic of Armenia to the taxes in respect of which the present Agreement has effect pursuant to paragraph 2 of this Article.