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 32
Entry into Force
(1) This Agreement shall be ratified; the instruments of ratification shall be exchanged as soon as possible in Berlin.
(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 1 January of the calendar year next following that in which the Agreement entered into force;
- (b) in the case of other taxes, in respect of taxes levied for periods beginning on or after 1 January of the calendar year next following that in which the Agreement entered into force.