- 1
- This Agreement shall enter into force on the fifth day after the latter of the dates on which the respective Contracting Parties have notified each other in writing that the formalities required by its law for the bringing into force of this Agreement have been complied with.
- 2
- The provisions of this Agreement shall have effect:
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- a)in the Hong Kong Special Administrative Region, in respect of Hong Kong Special Administrative Region tax, for any year of assessment beginning on or after 1 April 2011;
- b)in the Netherlands, in respect of Netherlands tax, for any taxable years and periods beginning on or after 1 January 2011.