Article 30 (Entry into force)

1. This Convention shall be ratified and the instruments of ratification shall be exchanged at .......... as soon as possible.

2. The Convention shall enter into force upon the exchange of instruments of ratification and its provisions shall have effect:
    a) (in State A): ....................................... 
    b) (in State B): .......................................

Switzerland's non-exhaustive list of double taxation treaties based on Article 30 of the OECD Model

 CountryCorresponding to Art. 27 Deviations (this section is under construction)
 AustriaArt. 30 (German/French)
Art. 29 (German/French)

 ChinaArt. 28 (German/French/English) 
 EU  
 FranceArt. 32 (German/French) 
 GermanyArt. 30 (German/French) 
 Great BritainArt. 28 (German/French/English) 
 Hong-KongArt. 28 (German/French/English) 
 IndiaArt. 28 (German/French/English) 
 ItalyArt. 28 (German/French/English) 
 Liechtensteinpending 
 LuxemburgArt. 29 (German/French/English) 
 MaltaArt. 28 (German/French/English) 
 NetherlandsArt. 29 (German/French/English) 
 SpainArt. 27 (German/French) 
 USAArt. 29 (German/French/English)

Regulations - Verordnungstexte - Ordonnances


Swiss Case law - Rechtsprechung - Jurisprudence


Scholars - Lehre - Doctrine


Materialien (Botschaft - parl. Beratung) - Message et débats


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Article 29 and Commentary of the UN Model Double Taxation Convention between Developed and Developing Countries

last edited 16.6.15 and based on the UN Model Double Taxation Convention between Developed and Developing Countries (2011)

Article 29 (Entry into force)
1. This Convention shall be ratified and the instruments of ratification shall be exchanged at ______________________ as soon as possible.

2. The Convention shall enter into force upon the exchange of instruments of ratification and its provisions shall have effect:
(a)   (In State A): ............................................
(b)   (In State B): .............................................


Commentary 2011:
"Commentary on chapter VII Final Provisions Articles 29 and 30 Entry Into Force And Termination

Articles 29 and 30 of the United Nations Model Convention reproduce Articles 30 and 31 of the OECD Model Convention. The Commentary on the latter Articles is therefore relevant:

1. The present provisions on the procedure for entry into force, ratification and termination are drafted for bilateral conventions and correspond to the rules usually contained in international treaties.

2. Some Contracting States may need an additional provision in the first paragraph of Article 30 indicating the authorities which have to give their consent to the ratification. Other Contracting States may agree that the Article should indicate that the entry into force takes place after an exchange of notes confirming that each State has completed the procedures required for such entry into force.

3. It is open to Contracting States to agree that the Convention shall enter into force when a specified period has elapsed after the exchange of the instruments of ratification or after the confirmation that each State has completed the procedures required for such entry into force.

4. No provisions have been drafted as to the date on which the Convention shall have effect or cease to have effect, since such provisions would largely depend on the domestic laws of the Contracting States concerned. Some of the States assess tax on the income received during the current year, others on the income received during the previous year, others again have a fiscal year which differs from the calendar year. Furthermore, some conventions provide, as regards taxes levied by deduction at the source, a date for the application or termination which differs from the date applying to taxes levied by assessment.

5. As it is of advantage that the Convention should remain in force at least for a certain period, the Article on termination provides that notice of termination can only be given after a certain year, to be fixed by bilateral agreement. It is open to the Contracting States to decide upon the earliest year during which such notice can be given or even to agree not to fix any such year, if they so desire."

Commentary on Article 30 of the OECD Model Tax Convention

Extract from 2014 Commentary:
"1. The present provisions on the procedure for entry into force, ratification and termination are drafted for bilateral conventions and correspond to the rules usually contained in international treaties.

2. Some Contracting States may need an additional provision in the first paragraph of Article 30 indicating the authorities which have to give their consent to the ratification. Other Contracting States may agree that the Article should indicate that the entry into force takes place after an exchange of notes confirming that each State has completed the procedures required for such entry into force.

3. It is open to Contracting States to agree that the Convention shall enter into force when a specified period has elapsed after the exchange of the instruments of ratification or after the confirmation that each State has completed the procedures required for such entry into force.

4. No provisions have been drafted as to the date on which the Convention shall have effect or cease to have effect, since such provisions would largely depend on the domestic laws of the Contracting States concerned. Some of the States assess tax on the income received during the current year, others on the income received during the previous year, others again have a fiscal year which differs from the calendar year. Furthermore, some conventions provide, as regards taxes levied by deduction at the source, a date for the application or termination which differs from the date applying to taxes levied by assessment.

5. As it is of advantage that the Convention should remain in force at least for a certain period, the Article on termination provides that notice of termination can only be given after a certain year, to be fixed by bilateral agreement. It is open to the Contracting States to decide upon the earliest year during which such notice can be given or even to agree not to fix any such year, if they so desire."

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