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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 31

Entry Into Force

(1) Each of the Contracting States shall notify the other, through diplomatic channels, of the completion of the procedures required by its law for the bringing into force of this Convention. This Convention shall enter into force on the date of receipt of the last of these notifications.

(2) The Convention shall have effect:

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