This Agreement shall enter into force 30 days after receipt of written notification by the latter party of completion of all legal formalities required for entry into force. Upon the date of entry into force, it shall have effect;
- a)for criminal tax matters on that date; and
- b)for all other matters covered in Article 1 on that date, but only in respect of taxable periods beginning on or after that date or, where there is no taxable period, all charges to tax arising on or after that date.
