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UNITED STATES MODEL INCOME TAX CONVENTION OF NOVEMBER 15, 2006

Article 28

U.S. Income Tax Treaty — united states model tax treaty documents: model006.pdf · 2026-10-03 edition · updated 2026-10-04 · United States

ENTRY INTO FORCE

  1. This Convention shall be subject to ratification in accordance with the applicable procedures of each Contracting State, and instruments of ratification will be exchanged as soon thereafter as possible.

  2. This Convention shall enter into force on the date of the exchange of instruments of ratification, and its provisions shall have effect:

a) in respect of taxes withheld at source, for amounts paid or credited on or after the first day of the second month next following the date on which the Convention enters into force;

b) in respect of other taxes, for taxable periods beginning on or after the first day of January next following the date on which the Convention enters into force.

  1. Notwithstanding paragraph 2, the provisions of Article 26 (Exchange of Information and Administrative Assistance) shall have effect from the date of entry into force of this Convention, without regard to the taxable period to which the matter relates.

2006 U.S. Model Income Tax Convention

  • 43

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▸Contents — U.S. Income Tax Treaty — united states model tax treaty documents: model006.pdf
U.S. Income Tax Treaty — united states model tax treaty documents: model006.pdf

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