background image
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 28

Entry into Force

This Convention shall enter into force upon the exchange of instruments of ratification and its provisions shall apply to income in respect of each fiscal year beginning on January 1 of the year following the entry into force.