This Convention shall enter into force on the last day of the month following the month in which the later of the notifications has been received in which the Contracting States have notified each other in writing through diplomatic channels that the constitutional or internal requirements for the entry into force of this Convention have been complied with, and its provisions shall have effect for taxable years and periods beginning, and taxable events occurring, on or after the first day of January in the calendar year following that in which the Convention has entered into force.
