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Entry into force governs accession, deposit procedures and timing for administrative assistance under the amended tax convention. The Convention is open for signature by Council of Europe and OECD members and requires deposit of instruments of ratification with a Depositary; it enters into force three months after respective deposits (initially after five consents). Parties joining after the Protocol's entry into force are bound by the Convention as amended unless they state otherwise. Non member States may request invitation to accede, decided by consensus. The amended Convention's administrative assistance applies to taxable periods or charges to tax from the first calendar year after entry into force for a Party, though Parties may agree earlier effect; intentional conduct liable to criminal prosecution is excepted and effective from entry into force for earlier periods.
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Entry into force governs accession, deposit procedures and timing for administrative assistance under the amended tax convention.
The Convention is open for signature by Council of Europe and OECD members and requires deposit of instruments of ratification with a Depositary; it enters into force three months after respective deposits (initially after five consents). Parties joining after the Protocol's entry into force are bound by the Convention as amended unless they state otherwise. Non member States may request invitation to accede, decided by consensus. The amended Convention's administrative assistance applies to taxable periods or charges to tax from the first calendar year after entry into force for a Party, though Parties may agree earlier effect; intentional conduct liable to criminal prosecution is excepted and effective from entry into force for earlier periods.
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