ARTICLE 29
U.S. Income Tax Treaty — Venezuela Income Tax Treaty - 1999 · 2026-10-03 edition · updated 2026-10-04 · United States
Entry into Force
This Convention shall be subject to ratification in accordance with the applicable procedures of each Contracting State. Each Contracting State shall notify the other through the diplomatic channel, accompanied by an instrument of ratification, when it has completed the required procedures.
The Convention shall enter into force upon the date of the later of the notifications, accompanied by an instrument of ratification, referred to in paragraph 1, and its provisions shall have effect:
a) in respect of taxes withheld at source, for amounts paid or credited on or after January 1 of the year following the date on which the Convention enters into force;
b) in respect of other taxes, for taxable periods beginning on or after January 1 of the year following the date on which the Convention enters into force.
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