Article 31/30 - Entry into Force - International Taxation - Income Tax

Article 30/31 - Entry into Force As per OECD Model Tax Convention Rectification and termination of drafted for bilaterial convention This Convention shall be ratified and the instruments of ratification shall be exchanged at .......... as soon as possible. [ Para 1 or Article 31 ] The Convention shall enter into force upon the exchange of instruments of ratification and its provisions shall have effect: a) (in State A): ....................................... b) (in State B): ....................................... [ Para 2 or Article 31 ] As per UN Model Tax Convention Article 30 of the United Nations Model Convention reproduces Article 31 of the OECD Model Convention.