This Agreement shall enter into force on the first day of the second month after the latter of the respective Contracting Parties have notified each other in writing through diplomatic channels that the formalities required under their respective domestic laws have been complied with, and its provisions shall have effect with respect to the exchange of information for all tax matters on that date, but only in respect of taxable periods beginning on or after January 1, 2010 or, where there is no taxable period, all charges to tax arising on or after that date.
