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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) This Agreement shall enter into force 30 days after the date of receipt of the latter notification through diplomatic channels by which one Contracting State notifies the other that its internal legal requirements for the entry into force of this Agreement have been fulfilled.

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

  • (a) in respect of taxes withheld at source, on income derived on or after 1 January in the calendar year next following the year in which the Agreement enters into force; and
  • (b) in respect of other taxes on income, on taxes chargeable for any taxable year, beginning on or after 1 January in the calendar year next following the year in which the Agreement enters into force.