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 30
Entry into Force
(1) This Agreement shall be ratified and the instruments of ratification shall be exchanged at Belgrade.
(2) This Agreement shall enter into force one month after the date of exchange of the instruments of ratification and shall have effect:
- (a) in the Federal Republic of Germany:
- (i) in respect of taxes on income and on capital which are levied for any fiscal year beginning on or after the first day of January of the calendar year following that in which the instruments of ratification have been exchanged;
- (ii) in respect of taxes withheld at source on dividends, interest, and royalties paid on or after the first day of January of the calendar year following that in which the instruments of ratification have been exchanged;
- (b) in Yugoslavia:
- (i) in respect of taxes on income and on capital which are levied for any fiscal year beginning on or after the first day of January of the calendar year following that in which the instruments of ratification have been exchanged.