Entry into Force
Either one of the Contracting State shall notify the other of the completion of the ratification procedures required by its domestic laws. This Convention shall enter into force from the date on which the second notification of the two notifications is received by the other Contracting State and its provisions shall apply:
- (a) with respect to taxes accrued on income paid or payable from the first day of January of the calendar year following the year in which this Convention enters into force;
- (b) with respect to other taxes for income paid or payable starting on or after the first day of January of the calendar year following year in which this Convention enters into force.