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 29
Entry Into Force
(1) The German Institute in Taipei and the Taipei Representative Office in the Federal Republic of Germany will inform each other in writing about the adoption of this Agreement in their respective territories. This Agreement shall enter into force on the date of the later of these notifications.
(2) This Agreement shall have effect:
- (a) in respect of taxes withheld at source, for 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 periods beginning on or after 1 January of the calendar year next following that in which the Agreement entered into force.