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
(1) This Convention is subject to ratification and the instruments of ratification shall be exchanged in La Paz as soon as possible.
(2) This Convention shall enter into force 30 days 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 1 January 1991 or thereafter;
- (b) In the Republic of Bolivia, in respect of taxes levied for taxation periods beginning on 1 January 1991 or thereafter;
- (c) In both Contracting States, in respect of taxes withheld at source which are paid after 31 December 1990.