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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 29

Entry into Force

(1) The present Convention shall be ratified and the ratification instruments shall be exchanged as soon as possible.

(2) The Convention shall enter into force thirty days after the date of exchange of ratification instruments and its provisions shall be effective:

  • (i) with regard to the taxes deducted at source, for the amounts paid or credited from the 1st day of January of the year following the year of the entry into force of the Convention; and
  • (ii) with regard to the other taxes, for any calendar year or taxation period starting from the 1st day of January of the year following the year of the entry into force of the Convention.