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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 28

Entry into Force

(1) The Contracting States shall notify each other, through diplomatic channels that the internal legal procedures necessary for the entry into force of this Agreement have been complied with. This Agreement shall enter into force on the thirtieth day after the day when the latter of these notifications has been received.

(2) The provisions of this Agreement shall have effect:

  • (a) in respect of taxes withheld at source on amounts paid or credited to the account on or after 1 January immediately following the calendar year in which this Agreement enters into force as per paragraph (1) of this Article.
  • (b) in respect of other income taxes for any taxable year beginning on or after the first of January immediately following the calendar year in which this Agreement enters into force as per paragraph (1) of this Article.