- 1
- This Convention shall enter into force on the first day of the second month after the later of the dates on which the respective Governments have notified each other in writing that the formalities constitutionally required in their respective States have been complied with.
- 2
- The provisions of the Convention shall thereupon have effect:
-
- a)in Ethiopia:
- (i)with regard to taxes withheld at source, in respect of amounts paid on or after the eighth day of July next following the date upon which the Convention enters into force;
- (ii)with regard to other taxes, in respect of any tax year beginning on or after the eighth day of July next following the date upon which the Convention enters into force;
- b)in the Netherlands: for any tax year and period beginning, and taxable events occurring, on or after the first day of January in the calendar year following that in which the Convention enters into force.
- 3
- Notwithstanding the provision of paragraph 2, the provisions of Article 26 shall only apply if, after the signing of the Convention, Ethiopia is capable of fulfilling the obligations of that Article. In such case, Ethiopia shall inform the Netherlands of the date from which Ethiopia is capable of fulfilling the obligations of Article 26 through diplomatic channels.
