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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