- 1
- The Contracting States shall notify each other, through diplomatic channels, that the legal requirements for the entry into force of this Convention have been complied with.
- 2
- This Convention shall enter into force on the last day of the first month following the date of receipt of the later of the notifications referred to in paragraph 1 of this Article and its provisions shall have effect:
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- a)with respect to taxes withheld, to the amounts collected as from 1 January of the calendar year next following that in which this Convention enters into force; and
- b)with respect to the other taxes on income, to the taxes referred to taxable periods as from 1 January of the calendar year next following that in which this Convention enters into force.
