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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.


Entry Into Force

(1) This Agreement shall be ratified in either of Contracting State in accordance with their laws and regulations and the instruments of ratification shall be exchanged as soon as possible.

(2) The Agreement shall enter into force upon the exchange of instruments of ratification and its provisions shall have effect in respect of the portions of income that is earned or exist on the beginning of or after the calendar year following the year in which this Agreement shall have taken legal effect.