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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

(1) The Governments of the Contracting States shall notify to each other that the constitutional requirements for the entry into force of this Agreement have been complied with.

(2) The Agreement shall enter into force thirty days after the date of the latter of the notification referred to in paragraph 1 of this Article and its provisions shall have effect:

  • (a) in Nigeria:
    • (i) in respect of withholding tax on income and taxes on capital gains derived by a non-resident, in relation to income and capital gains derived on or after the first day of January in the calendar year immediately following that in which the Agreement enters into force;
    • (ii) in respect of other taxes, in relation to income of any basic period beginning on or after the first day of January in the calendar year immediately following that in which the Agreement enters into force;
  • (b) in Czechoslovakia:
    • (i) in respect of taxes withheld at source, to amounts derived on or after the first day of January in the calendar year next following that in which the Agreement enters into force;
    • (ii) in respect of other taxes on income, to taxes chargeable for any taxable year beginning on or after the first day of January in the calendar year next following that in which the Agreement enters into force.