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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 29

Entry into Force

(1) This Convention shall be ratified in accordance with the constitutional rules applicable in both States and the ratification documents shall be exchanged by diplomatic manners.

(2) This Convention shall enter into force as of the date of exchanging ratification documents between both states and the provisions thereof shall be applied for the first time to;

  • (a) for taxes deducted at source, amounts paid on or after the first day of January in the year next to the year of exchanging the ratification documents;
  • (b) for other taxes, tax years starting on or after the first day of January in the year next to the year of exchanging the ratification documents.