[Entry into Force]
(1) This Convention shall be approved in accordance with constitutional provisions in force in both States and will enter into force upon notification stating that both sides have been satisfied with these provisions that have been exchanged with the understanding that it will be effective for the first time:
- (a) with respect to taxes on income, for the taxation of income relating to the calendar year 1971 or fiscal years ending in the course of this year. However, with regard to income whose taxation is governed by Articles 14 to 17, the Convention shall apply to distributions taking place after the entry into force of the Convention;
- (b) with respect to registration fees and stamp duties, for deeds and judgments after the entry into force of the Convention.
(2) The provisions of the Convention concluded on the 31st day of March of the year 1959 between the Republic of Senegal and the Islamic Republic of Mauritania shall cease to have effect between Senegal and Mauritania from the date of entry into force of this Convention.