Entry into Force
(1) Each of the Contracting States shall notify to the other, in writing through diplomatic channels, that the internal procedures required by each Contracting State for the entry into force of this Convention have been complied with.
(2) The Convention shall enter into force upon the exchange of instruments of ratification, and its provisions shall have effect:
- (a) taxes withheld at source where the event giving rise to such taxes occurs after the 31st day of December of the year in which the instruments of ratification were exchanged;
- (b) other taxes, in respect of income generated in the tax period beginning after the 31st day of December of the year in which the instruments of ratification were exchanged.