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(1) This Agreement shall enter into force on the date on which the Contracting States have notified each other that the national requirements for such entry into force have been ful- filled. The relevant date shall be the day on which the last noti- fication is received.
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(2) The provisions of this Agreement shall have effect: a) in the Federal Republic of Germany: aa) in the case of taxes withheld at source, in respect of amounts paid on or after the first day of January of the calendar year next following that in which the Agree- ment entered into force; bb) in the case of other taxes, in respect of taxes levied for periods beginning on or after the first day of January of the calendar year next following that in which the Agreement entered into force; b) in Malaysia: aa) in respect of Malaysian tax, other than petroleum income tax, to tax chargeable for any year of assess- ment beginning on or after the first day of January in the calendar year following the year in which this Agreement enters into force; bb) in respect of petroleum income tax, to tax chargeable for any year of assessment beginning on or after the first day of January of the second calendar year follow- ing the year in which this Agreement enters into force.
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(3) The Agreement between the Federal Republic of Ger- many and Malaysia for the Avoidance of Double Taxation with respect to Taxes on Income and on Capital and other matters related thereto signed on 8 April 1977 shall cease to have effect for all cases covered by this Agreement as from the date on which the provisions of this Agreement come into effect.