- 1
- This Agreement shall enter into force when each Party has notified the other of the completion of its necessary internal procedures for entry into force. The Agreement shall apply to proceedings referred to in Article 6(1) which are initiated after its entry 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.