Entry into Force
This Convention shall enter into force from the date of receipt of the last notification, through diplomatic channels, by the two Contracting States about the compliance with their domestic procedures of ratification necessary for entry into force of this Convention. The provisions of this Convention shall be applicable to the following:
- (a) with regard to taxes withheld at source, to amounts levied from the 1st day of January of the calendar year immediately following the year in which the Convention enters into force; and
- (b) with regard to other taxes on income and taxes on capital, to taxes due for any taxation period from the 1st day of January of the calendar year immediately following the year during which this Convention enters into force.