Article 14 - ENTRY INTO FORCE - British Virgin Islands

ARTICLE 14 ENTRY INTO FORCE Each of the Contracting Parties shall notify to the other the completion of the procedures required by its law for the bringing into force of this Agreement. This Agreement shall enter into force on the date of the last notification and shall thereupon have effect: (a) with respect to criminal tax matters on that date; and (b) with respect to all other matters covered in Article 1 for taxable periods beginning on or after that date, or where there is no taxable period, for all charges to tax arising on or after that date.