background image
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

Each Contracting State shall notify the other, through diplomatic channels, about the completion of the procedures required by its law for the implementation of this Convention. The Convention will enter into force on the thirtieth day following the date of the last of these notifications and its provisions shall apply to the following:

  • (i) in respect of taxes withheld at source on income derived from the first day of January of the calendar year following the year in which the Convention enters into force, and
  • (ii) in respect of other taxes on profits and income derived from the first day of January of the calendar year following the year in which the Convention enters into force.