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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.


Entry into Force

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

(2) This Convention shall enter into force from the date on which the instruments of ratification are exchanged and its provisions shall apply to income pertaining to each fiscal year beginning from the first day of January of the year of ratification.