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 29
Entry into Force
(1) This Convention is subject to ratification, and the instruments of ratification shall be exchanged at Bonn, Federal Republic of Germany, as soon as possible.
(2) This Convention shall enter into force on the thirtieth day after the date of the exchange of the instruments of ratification and shall have effect:
- (a) In the Federal Republic of Germany, in respect of taxes levied for taxation periods beginning on or after 1 January 1976;
- (b) In the Argentine Republic, in respect of taxes levied for taxable years beginning on or after 1 January 1976;
- (c) In both Contracting States, in respect of taxes withheld at source on amounts paid after 31 December 1975.