- 1
- The Governments of the Contracting States shall notify each other, through diplomatic channels that the internal procedures required by each Contracting State for the entry into force of this Convention have been complied with.
- 2
- The Convention shall enter into force on thirtieth day following the date of receipt of the latter of the notifications referred to in paragraph 1 and its provisions shall have effect:
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- a)regarding taxes periodically assessed, in respect of taxes on income for taxable years beginning on or after the first day of January in the calendar year next following the date on which the Convention enters into force;
- b)regarding all other cases, the date on which the Convention enters into force.
