Australian Tax Treaties

Slovak Agreement  

AGREEMENT BETWEEN AUSTRALIA AND THE SLOVAK REPUBLIC FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME  

ARTICLE 27   Entry into Force  

1.    
Both Contracting States shall notify each other in writing of the completion of their respective statutory and constitutional procedures required for the entry into force of this Agreement. ^[1]

Notes to this effect were exchanged at Vienna 21-22 December 1999.

2.    
This Agreement shall enter into force on the date of the last notification referred to in paragraph 1, ^[2]

The Agreement entered into force 22 December 1999.

and the provisions of this Agreement shall apply:

(a) in the Slovak Republic:

(i) in respect of tax withheld at source, in relation to amounts derived on or after 1 January in the calendar year next following that in which the Agreement enters into force;

(ii) in respect of other Slovak tax, in relation to tax chargeable for any taxable year beginning on or after 1 January in the calendar year next following that in which the Agreement enters into force;

(b) in Australia:

(i) in respect of withholding tax on income that is derived by a nonresident, in relation to income derived on or after 1 January in the calendar year next following that in which the Agreement enters into force;

(ii) in respect of other Australian tax, in relation to income, profits or gains of any year of income beginning on or after 1 July in the calendar year next following that in which the Agreement enters into force.