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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 Convention shall be enter into force on the thirtieth day from the last date on  which the exchange of written notifications took place between the Contracting States, through diplomatic channels, indicating that each State has complied with the legal procedures for bringing this Convention into force.

(2) The provisions of this Convention shall apply:

  • (a) in respect of taxes withheld at the source, to income derived on or after the first of January of the calendar year following the year in which this Convention enters into force, according to the provisions of paragraph (1) of this Article;
  • (b) in respect of other taxes on income derived on or after the first of January of the calendar year following the year in which this Convention enters into force, according to the provisions of paragraph (1) of this Article.