The Canada-Venezuela Income Tax Convention, signed by the parties on July 10, 2001, entered into force on May 5, 2004. In accordance with Article 29, the Convention will have effect, in respect of withholding taxes, on amounts paid or credited to non-residents on or after January 1, 2005, and, in respect of other taxes, for taxation years beginning on or after January 1, 2005.

type International Law Updates - June 4, 2004