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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) This Convention shall be subject to ratification, and the exchange of ratifying documents shall take place in the shortest possible time.

(2) This Convention shall enter into force on the first day of the month following that in which the exchange of ratifying documents is completed, and its provisions shall have effect:

  • (a) with respect to taxes levied at the source, on income transferred or paid from or after January first of the calendar year following the year in which the Convention enters into force;
  • (b) with respect to other taxes, for taxable periods from or after January first of the calendar year following the year in which the Convention enters into force.

(3) From the moment this Convention shall enter into force, the provisions of the Convention between the People's Republic of Bulgaria, the Bulgarian People's Republic, the German Democratic Republic, the Mongolian People's Republic, the Polish People's Republic, the Socialist Republic of Romania, the Union of Soviet Socialist Republics, and the Czechoslovak Socialist Republic on elimination of double taxation on income and capital of individuals dated May 27, 1977, and the provisions of the Convention between the People's Republic of Bulgaria, the Bulgarian People's Republic, the German Democratic Republic, the Mongolian People's Republic, the Polish People's Republic, the Union of Soviet Socialist Republics, and the Czechoslovak Socialist Republic on elimination of double taxation on income and capital of legal entities dated May 19, 1978, will not be applied to relations between the Russian Federation and the Slovak Republic.