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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 30

Entry into Force

Each of the Contracting State shall notify to the other in writing through the diplomatic channels the completion of the procedures required by its legislation for the entry into force of this Agreement. This Agreement shall enter into force on the date received the later of these notifications. This Agreement shall have effect:

  • (a) in respect of taxes withheld at source, in relation to taxable amounts as derived on or after 1 January following the calendar year in which the Agreement enters into force, and in subsequent calendar years; and
  • (b) in respect of other taxes, in relation to income, profits, gains or capital arising on or after 1 January following the calendar year in which the Agreement enters into force, and in subsequent calendar years.