Artikel 29

1. This Convention shall enter into force on the last day of the month following the month in which the latter of the notifications has been received in which the respective Governments have notified each other in writing that the formalities constitutionally required in their respective States have been complied with, and its provisions shall have effect for taxable years and periods beginning, and taxable events occurring, on or after the first day of January in the calendar year following that in which the Convention has entered into force.
2. Notwithstanding the provisions of paragraph 1, the Contracting States shall, pursuant to Article 24, exchange information regarding taxable years and periods beginning, and taxable events occurring, prior to the entry into force of this Convention.