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 32
Entry into Force
(1) This Convention must be ratified. The ratification documents will be exchanged as soon as possible.
(2) This Convention enters into force on the day that the ratification documents are exchanged and is to be enforced in both Contracting States:
- (a) on the taxes collected by withholding on the amounts that are paid on or after the 1st day of January of the calendar year following the year in which the Convention enters into force;
- (b) on the other taxes, that are collected for the time periods starting on the 1st day of January of the calendar year that follows the calendar year in which the Convention enters into force.
(3) With the entry into force of this Convention, the Convention from November 24, 1981 between the Federal Republic of Germany and the Union of Soviet Socialist Republics or the avoidance of double taxation on income and assets in the relationship between the Federal Republic of Germany and Turkmenistan is voided and no longer to be applied:
- (a) to the taxes collected by withhold on the amounts that are paid on or after the 1st day of January of the calendar year that follows the year in which the new Convention enters into force;
- (b) to the other taxes that are collected for the time periods starting on the 1st day of January of the calendar year that follows the year in which the new Convention enters into force.