ENTRY INTO FORCE
(1) This Convention shall be subject to ratification in accordance with the applicable procedures of each Contracting State and instruments of ratification shall be exchanged at Washington, D.C. as soon as possible.
(2) The Convention shall enter into force upon the exchange of instruments of ratification and its provisions shall have effect:
- (a) in respect of taxes withheld at source, for amounts paid or credited on or after the first day of the second month next following the date on which the Convention enters into force;
- (b) in respect of other taxes, for taxable periods beginning on or after the first day of January of the year in which the Convention enters into force.