Article V
Internal Revenue Bulletin 2000-22 · 2026-10-03 edition · updated 2026-10-04 · United States
ENTRY INTO FORCE
- The Contracting Parties shall notify each other in writing through diplo
matic channels when their respective legal procedures for entry into force have been met with respect to this Agreement. 2. The Agreement shall enter into force as of the date of the latter of the notifications required pursuant to paragraph 1 of this Article V and the provisions of this Agreement shall have effect with respect to all taxable years beginning on or after January 1, 1999, and to all prior open taxable years.
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