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 13
Entry into Force
(1) This Agreement shall be ratified and the instruments of ratification shall be exchanged as soon as possible.
(2) This Agreement shall enter into force on the date of exchange of the instruments of ratification and its provisions shall have effect in both Contracting States:
- (a) for criminal tax matters on that date; and
- (b) for all other matters covered in Article 1 on that date, but only in respect of taxable periods beginning on or after that date or, where there is no taxable period, all charges to tax arising on or after that date.