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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 and the instruments of ratification shall be exchanged at as soon as possible.

(2) The Convention shall enter into force on the date of the exchange of instruments of ratification and its provisions shall have effect:

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

(3) The Convention between Syria and Italy for the avoidance of double taxation with respect to taxes on income derived from the operation of shipping and air transport signed in Damascus on 20th December 1973, shall terminate and cease to have effect upon the date in which this Convention shall have effect.