Entry into force of DTAA: mutual notification triggers effect with country-specific fiscal-year commencements and prior treaty termination.

Article 30 requires each Contracting State to notify the other upon completion of domestic procedures for bringing the Agreement into force; the Agreement enters into force on the date of the later notification and thereafter applies to income according to each State's specified fiscal-year commencement. The prior Agreement between the Parties on avoidance of double taxation and prevention of fiscal evasion terminates on the date the new Agreement comes into effect.

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