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) Each Contracting State shall notify to the other Contracting State, through diplomatic channels, the completion of the procedures required by its law for the bringing into force of this Agreement This Agreement shall enter into force on the date of the later of these notifications.
(2) The provisions of this Agreement shall have effect:
- (a) with regard to taxes withheld at source, in respect of amounts paid or credited on or after the first day of January next following the date upon which this Agreement enters into force; and
- (b) with regard to other taxes, in respect of taxable years beginning on or after the first day of January next following the date upon which this Agreement enters into force.