background image
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) Each of the Contracting States shall notify to the other through diplomatic channels the completion of the procedures required by its law for the bringing into force of this Agreement. This Agreement shall enter into force on the date of the later of these notifications.

(2) The provisions of this Agreement shall have effect:

  • (a) with respect to taxes withheld at source from income derived on or after 1 January of the calendar year next following that in which the Agreement enters into force;
  • (b) with respect to other taxes on income and property, for tax year beginning on or after 1 January of the calendar year next following that in which the Agreement enters into force.