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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 28

Entry into Force

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

(2) The Convention shall enter into force upon the exchange of instruments of approval and its provisions shall have effect in the case of income derived on or after 1st January next following the year in which the exchange of instruments of approval takes place, and in the case of capital which is assessed in or after the second calendar year next following that in which the exchange of instruments of approval takes place.