- 1
- This Convention shall enter into force on the thirtieth day after the latter of the dates on which the respective Governments have notified each other in writing that the formalities constitutionally required in their respective States have been complied with.
- 2
- This Convention shall have effect :
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- a)With regard to taxes withheld at source, in respect of amounts paid or credited on or after the first day of the second month following that in which the Convention entered into force;
- b)With regard to other taxes,
- (i)as concerns the Netherlands, for taxable years and periods beginning on or after the first day of January in the calendar year next following the entry into force of the Convention;
- (ii)as concerns Uganda, for income years beginning on or after the first day of July in the calendar year next following the entry into force of the Convention.