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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 12

Entry into Force

(1) This Agreement shall enter into force on the first day of the second month after the later of the dates on which each of the Contracting Parties has notified the other in writing, through diplomatic channels, that the internal procedures required by that Party for the entry into force of this Agreement have been complied with.

(2) The provisions of this Agreement shall also apply in their terms to information predating the coming into force of this Agreement.