DT3660.28 - DT: Bolivia: double taxation agreement, SI 95 No.2707, Article 28: Entry into force

Each of the Contracting States shall notify to the other the completion of the procedures required by its law for the bringing into force of this Convention. This Convention shall enter into force on the date of the later of these notifications and shall thereupon have effect:

1. in the United Kingdom:
   
   

i) in respect of income tax and capital gains tax, for any year of assessment beginning on or after 6th April in the calendar year next following that in which the Convention enters into force;

ii) in respect of corporation tax, for any financial year beginning on or after 1st April in the calendar year next following that in which the Convention enters into force;

2. in Bolivia:
   
   

in respect of taxes levied for fiscal periods beginning on or after 1st January in the calendar year next following that in which the Convention enters into force.