Article 30 - Entry into force - Ukraine

ARTICLE 30 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 : (a) in India, in respect of income arising in any previous year beginning on or after the first day of April next following the calendar year in which the Convention enters into force and in respect of capital which is held at the expiry of the previous year following that in which the Convention enters into force or subsequent years. (b) in Ukraine: (i) in respect of taxes on dividends, interest or royalties for any payments effected on the 60th or after 60 days following the day of the Convention's coming into force; (ii) in respect of the taxes on profits of enterprises and tax on property of enterprises and tax on immovable property of citizens for any taxable period starting on January 1 of the calendar year following the year of the Convention's coming into force; (iii) in respect of the income-tax imposed on the citizens for any payments effected on the 60th or after 60 days following the day of the Convention's coming into force.