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, and its provisions shall have effect:
- a)in the Netherlands:
- (i)in respect of dividend tax, on dividends payable on or after the date of entry into force of this Convention;
- (ii)in respect of any other taxes for taxable years and periods beginning on or after 1st January, in the calendar year following that in which the latter of the notifications has been received;
- b)in Zimbabwe:
- (i)in respect of income tax, branch profits tax and capital gains tax, for any year of assessment beginning on or after 1st April in the calendar year following that in which the latter of the notifications has been received;
- (ii) in respect of non-resident shareholders' tax, for dividends distributed on or after the date of entry into force of this Convention;
- (iii) in respect of non-residents' tax on interest, for interest paid on or after the date of entry into force of this Convention;
- (iv) in respect of non-residents' tax on fees, for fees paid on or after the date of entry into force of this Convention;
- (v) in respect of non-residents' tax on royalties, for royalties paid on or after the date of entry into force of this Convention.
