Pakistan (tax/treaty)

ENTRY INTO FORCE 1. Each Contracting State shall notify the other Contracting State through diplomatic channels of the completion of statutory procedures required to make this Convention effective. The Convention shall enter into force from the first day of the second month following the month of the notification. 2. The provisions of this Convention shall have effect: a. in case of Saudi Arabia: i. with regard to taxes withheld at source, in respect of amounts paid or credited on or after the first day of January next following the date upon which the Convention enters into force; and ii. with regard to other taxes, in respect of taxable years beginning on or after the first day of January next following the date upon which the Convention enters into force; b. in case of Pakistan: i. with regard to taxes withheld at source, in respect of amounts paid or credited on or after the first day of July next following the date upon which the Convention enters into force; and ii. with regard to other taxes, in respect of taxable years beginning on or after the first day of July next following the date upon which the Convention enters into force.