Entry into force provisions set when the DTAA becomes effective in each state and govern transitional treaty actions. The Agreement requires written diplomatic notifications of procedural completion for entry into force; it becomes effective on the notification date and its tax provisions apply to income arising in fiscal years beginning on or after the specified commencement dates for each Contracting State. A prior bilateral avoidance-of-double-taxation treaty ceases to apply once this Agreement is effective, while actions or proceedings already initiated remain governed by the prior treaty.