(1) The Governments of the Contracting States shall notify each other, through diplomatic channels that the internal legal procedures required, by each Contracting State for the entry into force of this Agreement, have been complied with.

(2) The Agreement shall enter into force after the period of 30 days following the date of receipt of the later of the written notifications referred to in paragraph (1) and its provisions shall have effect:

• (a) in Turkey:
  • (i) with regard to taxes withheld at source, in respect of amounts paid or credited on or after the first day of January next following the date upon which this Agreement enters into force; and
  • (ii) with regard to other taxes, in respect of taxable years beginning on or after the first day of January next following the date upon which this Agreement enters into force.
• (b) in Nigeria:
  • (i) in respect of withholding taxes on income and taxes on capital gains derived by a non-resident, in relation to income and capital gains derived on or after the first day of January in the calendar year immediately following that in which the Agreement enters into force; and
  • (ii) in respect of other taxes, in relation to income of any basis period beginning on or after F January in the calendar year immediately following that in which the Agreement enters into force.