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Article 30. ENTRY INTO FORCE

U.S. Income Tax Treaty — Technical Explanation 1989 · 2026-10-03 edition · updated 2026-10-04 · United States


The Convention is subject to ratification. It enters into

force on the date of the exchange of instruments of ratification, which is to take place in Washington, D.C.. The withholding rate


reductions provided for in Articles **10** (Dividends), **11** (Inter­
est), and 12 (Royalties) take effect with respect to dividends,

interest and royalties paid or credited on or after the first day of the fourth month after the Convention enters into force or on January 1 following the exchange of instruments of ratification, whichever comes earlier. With respect to other taxes, the Con­


vention takes effect with respect to taxable years ending on or

after December 31 of the year in which the Convention enters into force. Article 31. TERMINATION

The Convention will remain in force indefinitely unless it is


terminated **by** either Contracting State in accordance with this

Article. Either State may terminate the Convention after it has

been in force for **5** years **by** giving notice through diplomatic
channels at least **6** months before the end of any calendar year.

In that event, the Convention will cease to have force and effect

for withholding taxes on dividends, interest and royalties paid
or credited and for taxes on other income of taxable years be­
ginning, on or after January **1** next following the expiration of

the notice period of 6 months or more.

PROTOCOL

The Protocol sets forth agreements with respect to the


interpretation of these points. Each has been mentioned in

connection with the relevant article.

June 14, 1990


TUNISIA 124

Supp. No. **3** **(1993)**

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