Entry into Force
(1) The Governments of the Contracting States shall notify to each other that the legal requirements for the entry into force of this Agreement have been complied with.
(2) The Agreement shall enter into force on the date of the latter of the notifications referred to in paragraph (1) and its provisions shall have effect in both Contracting States:
- (a) in respect of taxes withheld at source, to amounts derived on or after 1st January in the calendar year next following that in which the Agreement enters into force;
- (b) in respect of other taxes on income, and taxes on capital, to taxes chargeable for any taxable year beginning on or after 1st January in the calendar year next following that in which the Agreement enters into force.
(3) On the date of the entry into effect of this Agreement the Treaty between the Czechoslovak Republic and the Republic of Poland for avoidance of double taxation with respect to direct state taxes signed in Warsaw on 23 April 1925 shall terminate.