МЕЖДУ ПРАВИТЕЛЬСТВОМ РОССИЙСКОЙ ФЕДЕРАЦИИ И ПРАВИТЕЛЬСТВОМ БОЛИВАРИАНСКОЙ РЕСПУБЛИКИ ВЕНЕСУЭЛА ОБ ИЗБЕЖАНИИ ДВОЙНОГО НАЛОГООБЛОЖЕНИЯ И ПРЕДОТВРАЩЕНИИ УКЛОНЕНИЯ ОТ НАЛОГООБЛОЖЕНИЯ В ОТНОШЕНИИ НАЛОГОВ НА ДОХОДЫ И КАПИТАЛ. Конвенция. Правительство РФ. 22.12.03

Article 28
                           Entry into force

     Each  Contracting  State shall notify the other in writing of the
completion  of the procedure required by its law for the bringing into
force  of  this  Convention. This Convention shall enter into force on
the  date of the later of these notifications and shall thereupon have
effect:
     a)  in  respect  of  taxes  withheld at source, to income paid or
credited  on  or  after  the first day of January in the calendar year
following that in which the Convention enters into force; and
     b)  in respect of other taxes on income, and taxes on capital, to
income  or capital in any taxable year beginning on or after the first
day  of  January  in  the  calendar  year  following that in which the
Convention enters into force.