- 1
- Each of the Contracting States shall notify the other in writing, through diplomatic channels, of the completion of its constitutional procedures for the entry into force of this Convention. This Convention shall enter into force on the last day of the month following the month in which the later of these notifications has been received and its provisions shall thereupon have effect in both Contracting States:
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- a)in respect of taxes withheld at source, for amounts paid or credited on or after the first day of January next following the calendar year in which this Convention enters into force;
- b)in respect of other taxes, for taxable periods beginning on or after the first day of January next following the calendar year in which this Convention enters into force.
- 2
- The Convention between the Republic of Zambia and the Kingdom of the Netherlands for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income, signed at Lusaka on 19 December 1977, shall cease to have effect in respect of any tax with effect from the date upon which this Convention has effect in respect of that tax in accordance with the provisions of paragraph 1 and shall terminate on the last such date.
