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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 31

Entry into Force

Each of the Contracting States shall notify the other Contracting State on the completion of its internal state procedures necessary for the entry into force of this Convention This Convention shall enter into force on the date of the latter of these notifications. The provisions of the Convention shall thereupon apply:

  • (a) with respect to taxes withheld, to the amounts charged as from 1 January of the calendar year next following that in which this Convention enters into force; and
  • (b) with respect to the other taxes on income and taxes on capital, to the taxes referred to taxable periods as from 1 January of the calendar year next following that in which this Convention enters into force.