This Agreement shall enter into force on the first day of the second month after receipt of the later of the notifications of the Contracting Parties, in which they inform each other in writing of the completion of their internal procedures required for the entry into force.
Upon entry into force, it shall have effect:
- a)for criminal tax matters on that date; and
- b)for all other matters covered in Article 1 on that date, but only in respect of taxable periods beginning on or after January 1st, 2010, or where there is no taxable period, all charges to tax arising on or after that date.