background image
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 27

Entry Into Force

(1) The Contracting States shall notify each other through diplomatic channels that the constitutional requirements for the entry into force of this Agreement have been complied with.

(2) The Agreement shall enter into force on the date of the latter of the notifications referred to in paragraph 1 and its provisions shall have effect in both Contracting States:

  • (a) with regard to taxes withheld at source, in respect of amounts paid or credited on or after 1 January (1 Farvardin for the Islamic Republic of Iran), 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 1 January (1 Farvardin for the Islamic Republic of Iran) next following the date upon which the Agreement enters into force.