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 Contracting State shall notify the other Contracting State in writing, through diplomatic channels, upon the completion of their respective legal procedures to bring this Convention into force.
(2) The Convention shall enter into force on the date of the letter of such notifications and its provisions shall have effect:
- (a) in the Republic of India:
- (i) in respect of taxes withheld at source on dividends, interest, royalties and fees for technical services, as defined in Articles 10, 11, 12 and 13, respectively, for amounts paid or credited on or after the first day of the month next following that in which the Convention enters into force;
- (ii) in respect of taxes on income, and taxes on capital, for fiscal years beginning on or after the first day of April, 1994; and
- (b) in the State of Israel:
- (i) in respect of taxes withheld at source on dividends, interest, royalties and fees for technical services, as defined in Articles 10, 11, 12 and 13, respectively, for amounts paid or credited on or after the first day of the month next following that in which the Convention enters into force;
- (ii) in respect of taxes on income, and taxes on capital, for taxable periods beginning on or after the first day of January, 1994.