Entry into Force
(1) This Convention shall be ratified. The Convention shall enter into force on the date of the latter of the written notifications exchanged through diplomatic channels, by which the Contracting States inform each other that their constitutional requirements for the entry into force of this Convention have been fulfilled.
(2) The provisions of the Convention shall have effect in respect of:
- (a) in respect of taxes withheld at the source, to the amounts paid or credited to the account on or after 1 January immediately following the year in which the Convention enters into force as per paragraph (1) of this Article;
- (b) in respect of other income taxes, for the fiscal periods beginning or after 1 January following the calendar year in which the Convention enters into force as per paragraph (1) of this Article.