ARTICLE 31

U.S. Income Tax Treaty — egypt tax treaty documents: egypttech.pdf · 2026-10-03 edition · updated 2026-10-04 · United States

Entry into Force

This Article provides that the Convention is subject to ratification and provides for the exchange of instruments of ratification. The Convention will enter into force thirty days after the date of exchange of such instruments of ratification. The Convention shall first have effect 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 the Convention enters into force, and, as respects other taxes, to taxable years beginning on or after January 1 of the year following the date on which the Convention enters into force.

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▸Contents — U.S. Income Tax Treaty — egypt tax treaty documents: egypttech.pdf

U.S. Income Tax Treaty — egypt tax treaty documents: egypttech.pdf

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