2. pants

The Convention shall enter into

force on the date of the later of the notifications referred to

in paragraph 1, and its provisions shall have effect in both

Contracting States:

a) in respect of taxes withheld at

source, for amounts paid or credited on or after the first day of

January of the calendar year next following the year in which the

Convention enters into force;

b) in respect of other taxes on

income, for taxable years beginning on or after the first day of

January of the calendar year next following the year in which the

Convention enters into force.