Entry into Force
(1) The Contracting States shall notify each other in writing through diplomatic channels that the legal requirements for the entry into force of this Agreement have been complied with. This Agreement shall enter into force thirty days after the date of the later of these notifications.
(2) The provisions of the Agreement shall have effect in respect of:
- (a) taxes withheld at source: shall have effect on the amounts paid or credited to the account on or after the first day of January immediately following the year in which the Agreement enters into force as per paragraph (1) of this Article;
- (b) other taxes on income and on capital: shall have effect in the fiscal periods beginning on or after the first of January following the calendar year in which the Agreement enters into force as per paragraph (1) of this Article.