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 be ratified and the instruments of ratification shall be exchanged as soon as possible.
(2) The present Agreement shall enter into force one month from the date of the exchange of instruments of ratification.
(3) The provisions of this Agreement shall have effect:
- (a) in the case of taxes withheld at source, in respect of amounts paid on or after 1 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 taxable years beginning on or after 1 January of the calendar year next following that in which the Agreement entered into force;
- (c) insofar as they are related to international traffic (Articles 1, 2, 3, 4, 8, paragraph 3 of Article 13, paragraph 3 of Article 15, paragraph 3 of Article 22, Articles 23, 24 and 25) in respect to taxes charged or chargeable for the taxation year 1985 and subsequent taxation years.