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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 29

Entry into Force

(1) This Convention shall be ratified and the instruments of ratification shall be exchanged as soon as possible.

(2) The Convention shall enter into force upon the exchange of instruments of ratification and its provisions shall have effect in respect of the taxes on income and on capital for each fiscal year beginning on or after 1 January in the calendar year next following the year in which the Convention enters into force.

(3) From the date when this Convention becomes effective, in the mutual relations between the Slovak Republic and the Federal Republic of Yugoslavia the application of the "Convention between the Czechoslovak Socialist Republic and the Socialist Federal Republic of Yugoslavia for the avoidance of double taxation with respect to taxes on income and on capital", signed in Prague on 2 November 1981 shall cease to have effect.