- 1
- The Governments of the Contracting States shall notify each other that the constitutional requirements for the entry into force of this Agreement have been complied with.
- 2
- The Agreement shall enter into force fifteen days after the date of the later of the notifications referred to in paragraph 1 and its provisions shall have effect:
-
- a)in respect of taxes withheld at source, on income derived on or after the first day of January in the calendar year next following that in which the Agreement enters into force;
- b)in respect of taxes, other than those referred to in sub-paragraph a), for taxable periods beginning on or after the first day of January in the calendar year next following that in which the Agreement enters into force.
- 3
- The Agreement between the Kingdom of the Netherlands and the Republic of Finland for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital, signed at Helsinki on 13 March 1970, (hereinafter referred to as “the 1970 Agreement”) shall cease to have effect with respect to taxes to which this Agreement applies in accordance with the provisions of paragraph 2. The 1970 Agreement shall terminate on the last date on which it has effect in accordance with the foregoing provision of this paragraph.
