Entry into Force
This Agreement shall enter into force on the first day of the second month after the later of the dates on which each Contracting Party has notified the other in writing, through diplomatic channels, that the internal procedures required by that Contracting Party for the entry into force of this Agreement have been complied with. Upon entry into force, it shall have effect:
- (a) for criminal tax matters on that date; and
- (b) for all other matters covered in Article 1 on that date, but only in respect of taxable periods beginning on or after that date, or where there is no taxable period, all charges to tax arising on or after that date.