- 1
- The Contracting States shall notify each other in writing, through diplomatic channels, that the procedures required by its law for the entry into force of this Convention have been satisfied. The Convention shall enter into force on the last day of the month following the month in which the later of the notifications has been received.
- 2
- The provisions of the Convention shall have effect:
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- a)In the case of Kosovo:
- (i)in respect of taxes withheld at source, to income derived on or after 1 January of the taxable period next following the year in which the Convention enters into force;
- (ii)in respect of other taxes on income, to taxes chargeable for any taxable period beginning on or after 1 January of the year next following the year in which the Convention enters into force.
- b)In the case of the Netherlands: for taxable years and periods beginning, and taxable events occurring, on or after 1 January of the calendar year following that in which the Convention has entered into force.
