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 shall be ratified; the instruments of ratification shall be exchanged as soon as possible at Bonn.
(2) The Convention shall enter into force one month after the date of the exchange of instruments of ratification and shall apply:
- (a) In the Federal Republic of Germany, to taxes levied for the entire taxable period, beginning on 1 January of the calendar year in which the Convention entered into force;
- (b) In the Republic of the Ivory Coast:
- (aa) To taxes on profit levied for the entire taxable period beginning on 1 October of the calendar year in which the Convention enters into force;
- (bb) To other taxes levied on income for the entire taxable period beginning on 1 January of the calendar year in which the Convention enters into force;
- (c) In both Contracting States, to taxes deducted at source on dividends, interest and royalties paid after 31 December of the calendar year preceding the year in which the Convention enters into force.