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CHAPTER 1 - General Provisions
CHAPTER 2 - Taxation of Income
CHAPTER 3 - Inheritance Tax
CHAPTER 4 - Registration Fees Other than Inheritance Tax-Stamp Duty
CHAPTER 5 - Administrative Assistance
CHAPTER 6 - Special Provisions
CHAPTER 7 - Transitional Provisions
CHAPTER 8 - Final Provisions
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 40

Date of the First Effects of the Regulation

This Regulation shall apply for the first time:

(1) with respect to taxes levied by way of deduction at source, on income received or credited on or after 1st January of the year following the year of the entry into force of this Regulation;

(2) with respect to other taxes on income, for any tax year or tax period beginning on January 1 of the year following the year of its entry into force;

(3) with respect to taxes on estates , for the estates of persons whose death occurs from that date including the day of entry into force of this Regulation;

(4) with respect to other registration and stamp duties , for the deeds and judgments subsequent to the entry into force of this Regulation.