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

This Convention shall be approved in accordance with the internal legal procedures of both Contracting States and shall enter into force 60 days after the date of the later diplomatic note confirming that the internal legal procedures have been complied with. The provisions of this Convention shall thereupon have effect in both Contracting States

  • (a) in respect of taxes withheld at source to amounts of income paid or credited on or after 1 January of the calendar year following the year in which this Convention enters into force;
  • (b) in respect of other taxes, to such taxes as will be imposed for any tax periods beginning on or after 1 January of the calendar year following the year in which this Convention enters into force.