- 1
- The Contracting States shall notify each other in writing, through diplomatic channels, that the procedures required by its law for the entry into force of this Convention have been satisfied. The 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.
- 2
- The Convention 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.
- 3
- Article 21 shall only apply if, after the signing of the Convention, one of the contracting states has introduced the necessary legal basis in relation to this Article. In such case, that Contracting State shall inform the other Contracting State of the date from which that Contracting State has introduced the necessary legal basis through diplomatic channels.
