Article 12 - Entry into Force - Brunei Darussalam

ARTICLE 12 ENTRY INTO FORCE 1. The Contracting Parties shall notify each other in writing, through diplomatic channels, of the completion of the procedures required by the respective law for the entry into force of this Agreement. 2. This Agreement shall enter into force on the thirtieth day after the date of the later of the notifications referred to in paragraph 1 of this Article and shall thereupon have effect forthwith. 3. The provisions of this Agreement shall have effect with respect to the automatic exchange of information foreseen in Article 5A for taxable periods beginning on or after 1 January 2017, or where there is no taxable period, for all charges to tax arising on or after 1 January 2017.