Article 10

Article 10

Each of the Contracting States shall notify the other of the completion of the procedure required by their respective law for the bringing into force of this Protocol. The Protocol shall enter into force thirty days after the date of the receipt of the latter of the notifications and its provisions shall have effect in both States for taxable periods beginning on or after 1st January in the calendar year next following that in which the Protocol enters into force.

In witness whereof the plenipotentiaries of the two Contracting States, duly authorised thereto, have signed this Protocol.