Each of the Contracting States shall notify to the other through diplomatic channels the completion of the procedures required by its law for the bringing into force of this Convention. The provisions of the Convention shall enter into force on the thirtieth day after the date of receipt of the later of these notifications and shall have effect in both Contracting States:
- a)in the case of taxes withheld at source, in respect of amounts paid on or after the first day of January of the calendar year next following that in which the Convention entered into force;
- b)in the case of other taxes, in respect of taxes levied for periods beginning on or after the first day of January of the calendar year next following that in which the Convention entered into force.
