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 Parties shall notify each other in writing, through appropriate channels, of the completion of the procedures required by their laws for the bringing into force of this Agreement. The Agreement shall enter into force on the date of the later of these notifications.
(2) The provisions of this Agreement shall have effect:
- (a) with regard to taxes withheld at source, in respect of amounts paid or credited on or after 1 January of the calendar year immediately following the year in which the Agreement enters into force; and
- (b) with regard to other taxes, in respect of taxable years beginning on or after 1 January of the calendar year immediately following the year in which the Agreement enters into force.