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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

Each of the Contracting State shall notify to the other in writing through diplomatic channels of the completion of the procedures required by its legislation for the entry into force of this Agreement. This Agreement shall enter into force on the sixtieth day from the date of the later of these notifications. The Agreement shall thereupon have effect in both Contracting States:

  • (a) with regard to taxes withheld at source, in respect of amounts paid or credited on or after 1 January in the calendar year next following that in which the Agreement enters into force; and
  • (b) with regard to other taxes, in respect of taxable periods beginning on or after 1 January in the calendar year next following that in which the Agreement enters into force.