Each of the Contracting Parties shall notify to the other the completion of the procedures or formalities constitutionally required by its law for the bringing into force of this Agreement. The Agreement shall enter into force on the first day of the second month after the date of the later of these notifications. The provisions of this Agreement shall have effect:
- a)with respect to criminal tax matters upon the entry into force of this Agreement; and
- b)with respect to all other matters covered in Article 1 for taxable periods beginning on or after the date of entry into force of this Agreement or, where there is no taxable period, for all charges to tax arising on or after the date on which this Agreement enters into force.
