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 28
Entry into Force
(1) This Agreement shall be ratified in either of the Contracting States in accordance with their laws and regulations.
(2) The Agreement shall enter into force on the date of the latter of the notifications through which the Contracting States shall notify each other that the domestic requirements for the entry into force of this Agreement have been complied with and its provisions shall have effect in respect of the portions of income and capital that are earned or exist on the beginning of or after the calendar year following the year in which this Agreement shall have taken legal effect.