Entry into Force
(1) This Convention shall be ratified; the instruments of ratification shall be exchanged as soon as possible at Bonn.
(2) The Convention shall enter into force upon the exchange of instruments of ratification and shall apply:
- (1) to taxes payable by deduction at the source on income accruing or paid on or after the first day of the month following the month in which the instruments of ratification are exchanged;
- (2) to other taxes on income for taxable periods ending on or after the first day of January of the year in which the instruments of ratification are exchanged.