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 31
Entry into Force
(1) This Agreement shall enter into force on the day on which the Contracting Parties have notified each other that the domestic requirements for entry into force of this Agreement are met. The day of receipt of the last notification shall be decisive.
(2) This Agreement shall be applied in both territories:
- (a) in the case of taxes withheld at source, in respect of amounts paid on or after the first day of January of the calendar year next following that in which the Agreement entered into force;
- (b) in the case of other taxes, in respect of taxes levied for periods beginning on or after the first day of January of the calendar year next following that in which the Agreement entered into force.
(3) Upon the entry into force of this Agreement, the Agreement between the Federal Republic of Germany and the Socialist Federal Republic of Yugoslavia for the Avoidance of Double Taxation with respect to Taxes on Income and Capital, signed on 26th March 1987, shall cease to have effect in German-Macedonian relations:
- (a) in the case of taxes withheld at source, in respect of amounts paid on or after the first day of January of the calendar year next following that in which the Agreement entered into force;
- (b) in the case of other taxes, in respect of taxes levied for periods beginning on or after the first day of January of the calendar year next following that in which the Agreement entered into force.