Artikel 12

Each of the Parties shall notify the other in writing, through diplomatic channels, of the completion of the procedures required by its law for the entry into force of this Agreement.
This Agreement shall enter into force on the last day of the first month after the receipt of the later of these notifications. Upon entry into force, it shall have effect:
a) for tax offences, on the date of entry into force, for taxable periods beginning on or after that date or, where there is no taxable period, for all charges to tax arising on or after that date; and
b) for all other matters covered in Article 1, on the date of entry into force, for taxable periods beginning on or after the first day of January of the year following the date on which the Agreement enters into force, or where there is no taxable period, for all charges to tax arising on or after the first day of January of the year following the date on which the Agreement enters into force.