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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 60 days upon the date of the exchange of instruments of ratification and its provisions shall have effect in both Contracting States:

  • (a) in respect of taxes withheld at source, to income paid or credited on or after first day of January in the calendar year next following the year in which the Convention enters into force;
  • (b) in respect of other taxes on income and taxes on capital, to income or capital in any tax year beginning on or after first day of January in the calendar year next following the year in which the Convention enters into force.

(3) The Convention between the Socialist Federal Republic of Yugoslavia and the Czechoslovak Socialist Republic for the avoidance of double taxation with respect to taxes on income and on capital signed at Prague on 2 November 1981, shall terminate in relation between the Republic of Slovenia and the Slovak Republic upon the entry into force of this Convention, and its provisions shall cease to have effect from the date when this Convention becomes effective in accordance with the provisions of paragraph (2).