CHAPTER VI

FINAL PROVISIONS

ARTICLE 29

ENTRY INTO FORCE

1. This Convention shall enter into force thirty (30) 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 Georgia:

(i) in respect of taxes withheld at source,

to income derived on or after 1 January of the calendar year next following the year in which the

Convention enters into force; and

(ii) in respect of other taxes on income and on capital chargeable for any

taxable year beginning on or after 1 January of the calendar year

next following the year in which the Convention enters into force.

ARTICLE 30

DURATION AND TERMINATION

1. Following the expiration of an initial period of five years, this Convention shall

remain in force for an indeterminate period of time.

2. Following the expiration of the initial period of five years, either Contracting State

may denounce this Convention upon notification, in writing through diplomatic chan-

nels, before the first day of July of the concerned calendar year.

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