ARTICLE 31

Entry into Force

This Article and Article XVI of the Protocol provide that the Convention and the Protocol are subject to ratification and provide for the exchange of instruments of ratification. The Convention and Protocol 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 of 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.