Article 5 - Entry into force - People's Democratic Republic of Yemen [South Yemen]

Article 5 ENTRY INTO FORCE Each of the Contracting State shall notify to the other the completion of the procedures required by its laws for the bringing into force of this Agreement. The Agreement shall enter into force on the date of signature thereon by the Contracting State, and shall thereupon have effect in respect of income arising in any fiscal year commencing on or after the 1st day of January, 1983.