- 1
- This Convention shall be ratified and the instruments of ratification shall be exchanged at The Hague as soon as possible.
- 2
- This Convention shall enter into force on the fifteenth day after the date of exchange of the instruments of ratification and shall have effect:
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- a)with respect to taxes withheld at source, on income credited or payable on or after the first day of January in the calendar year in which the Convention enters into force;
- b)with respect to other taxes, to taxes chargeable for any taxable year beginning on or after the first day of January in the calendar year immediately following the year in which the Convention enters into force.
