Article 28 - ENTRY INTO FORCE

   The Convention is subject to ratification. Instruments of
ratification will be exchanged at Ankara.

   The Convention enters into force on the date on which the

instruments of ratification are exchanged. Its provisions with

respect to withholding taxes will have effect for amounts paid or
credited on or after January 1 following the date on which the

instruments are exchanged. With respect to other taxes, the

provisions will have effect for taxable periods beginning on or
after that same date. Thus, for example, if instruments of

ratification are exchanged in November, 1996, the provisions of

the Convention will take effect as of January 1, 1997 for
withholding taxes on amounts paid or credited on or after that
date, and for taxable periods beginning on or after January 1,
1997 for other taxes.