This Agreement shall enter into force on the first day of the third month after the latter of the respective Parties have notified each other in writing that the formalities required in their respective jurisdiction have been complied with, and its provisions shall have effect with respect to the exchange of information for criminal tax matters on or after that date, and, with respect to all other matters for taxable periods beginning on or after that date, or where there is no taxable period, for all charges to tax arising on or after that date.