Article 12 - ENTRY INTO FORCE - Gibraltar

ARTICLE 12 ENTRY INTO FORCE 1. The Contracting Parties shall notify each other in writing of the completion of the procedures required by the respective laws for the entry into force of this Agreement. 2. This Agreement shall enter into force on the date of the later of the notifications referred to in paragraph 1 of this Article. Upon entry into force it shall have effect: (a) for criminal tax matters on that date; and (b) for all other matters covered in Article 1, on that date, but only in respect of taxable periods beginning on or after that date or, where there is no taxable period, all charges to tax arising on or after that date.