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 XXIII
Entry into Force
(1) This Agreement shall be ratified and the instruments of ratification shall be exchanged as soon as possible in Bonn.
(2) This Agreement shall come into force after the expiration of a month following the date on which the instruments of ratification are exchanged and shall thereupon have effect:
- (a) In respect of Greek tax, in relation to the income derived in the calendar year 1964 and the subsequent calendar years,
- (b) In respect of Federal Republic tax, for taxes which are levied for the calendar year 1964 and the subsequent calendar years.