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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) This Convention shall be approved according to the constitutional provisions in force in each State.

(2) It shall come into force upon the exchange of instruments of ratification and will apply for the first time to the following:

  • (a) to taxes withheld at source on income credited or paid from the first day of the month following the exchange of instruments of ratification;
  • (b) to other taxes levied from January 1 of the year following the year of the exchange of instruments of ratification.