ARTICLE 31
U.S. Income Tax Treaty — egypt tax treaty documents: egypt.pdf · 2026-10-03 edition · updated 2026-10-04 · United States
Entry into Force
This Convention shall be subject to ratification in accordance with the constitutional procedures of each Contracting State and instruments of ratification shall be exchanged at ------------ as soon as possible. It shall enter into force 30 days after the date of exchange of instruments of ratification and shall then have effect for the first time:
(a) As respects the rate of withholding tax, to amounts paid on or after the first day of the second month following the date on which this Convention enters into force.
(b) As respects other taxes, to taxable years beginning on or after January 1 of the year following the date on which this Convention enters into force.
Get a plain-English answer with a citation back to this text.
Ask AI about this code