Entry into Force
(1) This Agreement shall be ratified and the instruments of ratification shall be exchanged as soon as possible.
(2) The Agreement shall enter into force upon the exchange of the instruments of ratification and its provisions shall have effect:
- (a) in respect of taxes withheld at source, on amounts paid or credited, on or after the first day of January of the calendar year following that in which this Agreement enters into force; and
- (b) in respect of other taxes, for any taxable year or period beginning on or after the first day of January of the calendar year following that in which this Agreement enters into force.
(3) This Agreement may be amended by mutual consent of the Contracting States.
The Amendment of the Agreement shall enter into force in accordance with the procedure required for the entry into force of the present Agreement set up in the preceding paragraphs.