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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.

ARTICLE 27

Entry into Force

Either one of the Contracting States shall notify the other, in writing, through diplomatic channels, that the procedures required under its domestic laws for bringing this Convention into force have been fulfilled. This Convention shall enter into force 60 days after the date on which last such notification is received. In such case, this Convention shall apply in the following manner:

  • (a) with respect to taxes withheld at the source paid or payable on or after the first day of January of the calendar year following the year in which this Convention enters into force; and
  • (b) with respect to income taxes, on the income paid or payable on or after the first day of January of the calendar year following the year in which this Convention enters into force.