Article 31 Entry into force

This Convention shall enter into force on the date on which the Contracting Governments have notified each other in writing that the Convention has been approved according to their respective constitutional laws, and its provisions shall have effect:

• -as respects tax withheld at the source, for any amounts paid or credited on or after January 1, 1972;
• -as respects other taxes, for taxable years or periods, beginning on or after January 1, 1972;