ARTICLE 26

MEMBERS OF DIPLOMATIC MISSIONS AND CONSULAR POSTS

Nothing in this Convention shall affect the fiscal privileges of members of diplo-matic missions or consular posts under the general rules of international law or under the provisions of special agreements.

CHAPTER VI

FINAL PROVISIONS

ARTICLE 27

ENTRY INTO FORCE 1. This Convention shall enter into force thirty days after the date of receipt of the latter of the notifications, in writing and through diplomatic channels, conveying the completion of the internal procedures of each Contracting State required for that pur-pose. 2. The provisions of this Convention shall have effect:

a) in the case of Portugal:

(i) in respect of taxes withheld at source, the fact giving rise to them appearing on or after the first day of January of the calendar year next following that in which this Convention enters into force; and

(ii) in respect of other taxes, as to income arising in any fiscal year be-

ginning on or after the first day of January of the calendar year next following that in which this Convention enters into force;

b) in the case of Peru, in respect of Peruvian taxes and amounts paid, credited

to an account, or accounted as an expense, on or after the first day of Janu-ary of the calendar year immediately following that in which the Conven-tion enters force.

ARTICLE 28 DURATION AND TERMINATION

This Convention shall remain in force until terminated by a Contracting State. Following the expiration of an initial period of five years, either Contracting State may terminate the Convention, through diplomatic channels, by giving written notice of ter-

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