- 1
- This Agreement shall enter into force on the thirtieth day after the latter of the dates on which the respective Contracting Parties have notified each other in writing that the formalities constitutionally required in their respective Parties have been complied with, and its provisions shall have effect for taxable years and periods beginning on or after the first day of January in the calendar year following that in which the Agreement has entered into force.
- 2
- Notwithstanding paragraph 1 of this Article, the Agreement shall only enter into force when the Agreement between the Isle of Man and the Kingdom of the Netherlands for the exchange of information relating to tax matters shall have effect for criminal as well as civil tax matters.