Article 28 Entry into force
Article 28
Entry into force
1) This Treaty shall be ratified and the ratifications shall be exchanged as soon as possible.
ГАРАНТ:
Federal Law No. 32-FZ of February 26, 1997 ratified this Convention
2) The contract shall enter into force upon the exchange of instruments of ratification and its provisions shall apply:
a) in respect of taxes withheld at source on income paid or credited on 1 January or later in the calendar year next following that in which the Convention enters into force;
b) in respect of other taxes on income and property taxes, to income or capital in each tax year beginning on 1 January or later in the calendar year next following that in which the Convention enters into force.
ГАРАНТ:
This Convention shall enter into force on July 18, 1997
3) Since the entry into force of this Treaty, in relations between the Czech Republic and Russia cease to apply Multilateral Agreement for the avoidance of double taxation of income and assets of natural persons, signed in the 27th Miskovec May 1977 and the Multilateral Agreement for the avoidance of double taxation of income and property of legal persons, signed in Ulaanbaatar 19th May 1978.