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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 10

Entry into Force

(1) This Agreement shall enter into force one month from the date on which the Contracting Parties have notified each other in writing that the necessary procedures for such entry into force have been fulfilled. The relevant date shall be the day on which the last notification is received.

(2) The provisions of this Agreement shall have effect:

  • (a) in respect of taxes levied for periods beginning on or after 29 August 2014,
  • (b) in respect of proceedings referred to in paragraph (1) of Article 9 which are initiated after 29 August 2014.