- 1
- Each of the Contracting States shall notify to the other the completion of the procedures required by its law for the bringing into force of this Convention.
- 2
- The Convention shall enter into force on the date of receipt of the later of these notifications and shall thereupon have effect:
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- a)in Norway:in respect of taxes on income or on capital relating to the calendar year (including accounting periods beginning in any such year) next following that in which the Convention enters into force and subsequent years;
- b)in the Netherlands Antilles:in respect of any taxes, for taxable years and periods beginning on or after January 1 in the calendar year next following that in which the later of these notifications is given.