ARTICLE 28

Entry into Force

(1) This Agreement shall be ratified and the instruments of ratifications shall be exchanged at Bonn as soon as possible.

(2) This Agreement shall enter into force one month after the date of exchange of the instruments of ratification and shall have effect:

• (a) in the Islamic Republic of Pakistan:
  • (i) in the case of taxes withheld at source on dividends, interest, royalties and fees for technical services in respect of amounts paid on or after the first day of July in the calendar year in which the Agreement enters into force; and
  • (ii) in the case of other taxes in respect of assessment years, beginning on or after the first day of July in the calendar year in which the Agreement enters into force.
• (b) in the Federal Republic of Germany:
  • (i) in the case of taxes withheld at source on dividends, interest, royalties and fees for technical services in respect of amounts paid on or after the first day of January in the calendar year in which the Agreement enters into force; and
  • (ii) in the case of other taxes in respect of taxes levied for periods, beginning on or after the first day of January in the calendar year in which the Agreement enters into force.

(3) Upon the entry into force of this Agreements the Convention between the Federal Republic of Germany and the Islamic Republic of Pakistan for the Avoidance of double Taxation and the prevention of Fiscal Evasion with respect to Taxes on Income signed at Bonn on 7th August, 1958, the Protocol amending this Convention signed at Bonn on 27th August, 1963 and the Supplementary Convention between the Federal Republic of Germany and the Islamic Republic of Pakistan for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income signed at Islamabad on 24th January, 1970 shall expire and shall cease to have effect as from the dates on which the provisions of this Agreement commence to have effect.