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ARTICLE VII
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1. The Contracting States shall notify each other when their respective constitutional and
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statutory requirements for the entry into force of this Protocol have been satisfied. The
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Protocol shall enter into force on the date of receipt of the later of such notifications.
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2. Except as provided in paragraph 3, the provisions of this Protocol shall have effect:
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(a) in respect of taxes withheld at source, for any amount paid or credited on or after the
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first day of the second month next following the date on which the Protocol enters into force;
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and
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(b) in respect of other taxes, for taxable periods beginning on or after the first day of
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January next following the date on which the Protocol enters into force.
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3. The provisions of Article I, paragraph 2, of this Protocol, except to the extent such
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paragraph treats a “fonds commun de placement” as a partnership for purposes of United States
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tax benefits under this Convention, shall have effect:
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(a) in respect of taxes withheld at source, for any amount paid or credited on or after
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February 1, 1996; and
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(b) in respect of other taxes, for taxable periods beginning on or after January 1, 1996.