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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 28

Entry into Force

This Convention shall enter into force on the date of the latter of the notifications through diplomatic channels by both Contracting States of the completion of their domestic procedures of ratification necessary for its entry into force. The provisions of the Convention shall have effect:

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