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 26
Entry into Force
Each of the Contracting States shall notify to the other, through the diplomatic channels, the completion of the procedures required by its domestic law for the bringing into force of this Agreement. This Agreement shall enter into force on the date of the latter of these notifications and its provisions shall have effect:
- (a) in respect of taxes withheld at source, to income paid or credited on or after the first day of the calendar year next following that in which the Agreement enters into force;
- (b) in respect of other taxes on income, to income in any taxable year beginning on or after the first day of the calendar year next following that in which the Agreement enters into force.