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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 27

Entry into Force

(1) The Contracting States shall notify each other that the constitutional requirements for the entry into force of this Convention have been complied with.

(2) The Convention shall enter into force on the date of the later of the notifications referred to in paragraph 1 and its provisions shall apply:

  • (a) with regard to taxes withheld at source, in respect of amounts paid or credited on or after the first day of the third month next following the date upon which the Convention enters into force; and
  • (b) with regard to other taxes, in respect of taxable years beginning on or after the first day of the third month next following the date upon which the Convention enters into force.