Entry into Force
(1) This Agreement shall be ratified and the instruments of ratification shall be exchanged at Port-of-Spain as soon as possible.
(2) This Agreement shall enter into force on the day after the date of exchange of the instruments of ratification and shall have effect:
- (a) in the Federal Republic of Germany in respect of taxes which are levied for the assessment period 1972 and for subsequent assessment periods;
- (b) in Trinidad and Tobago in respect of taxes which are levied for the year of income 1972 and for subsequent years of income;
- (c) in both Contracting States in respect of taxes withheld at source on dividends, interest and royalties paid and other payments made after December 31, 1971.