Entry into Force
(1) This Agreement shall enter into force on the date of the receipt of the last written notification by which the Contracting States notify each other, through diplomatic channels, of the completion of their internal legal procedures required for the entry into force of this Agreement.
(2) The provisions of this Agreement shall have effect:
- (a) with regard to taxes withheld at source, in respect to amounts paid or credited on or after the first day of January next following the date upon which this Agreement enters into force; and
- (b) with regard to other taxes, in respect of taxable years beginning on or after the first day of January next following the date upon which this Agreement enters into force.