Entry into Force
This Agreement shall enter into force one month after the exchange by the plenipotentiaries of the Contracting States at Kingston of instruments certifying that the constitutional requirements for such entry into force have been fulfilled, and shall thereupon have effect:
- (a) in the Federal Republic of Germany in respect of taxes which are levied for any assessment period beginning on or after January 1, 1973;
- (b) in Jamaica in respect of taxes which are levied for any year of assessment beginning on or after January 1, 1973;
- (c) in both Contracting States in respect of taxes withheld at source on dividends, interest and royalties paid after December 31, 1972.