This Agreement shall enter into force on the first day of the second month after the latter of the dates on which the respective Contracting Parties have notified each other in writing that the formalities required by its law for the entry into force of this Agreement have been complied with. Its provisions shall thereupon have effect as follows:
- 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 that date, or, where there is no taxable period, all charges to tax arising on or after that date.