The competent authority shall endeavour, if the objection appears to it to be justified and if it is not itself able to arrive at a satisfactory solution, to resolve the case by mutual agreement with the competent authority of the other Party, with a view to the avoidance of taxation which is not in accordance with the Agreement. Any agreement reached shall be implemented notwithstanding any time limits in the domestic law of the Parties. The competent authorities of the Parties shall endeavour to resolve by mutual agreement any difficulties or doubts arising as to the interpretation or application of the Agreement. The competent authorities of the Parties may communicate with each other directly for the purpose of reaching an agreement in the sense of the preceding paragraphs. Entry into force 1. This Agreement shall enter into force on the thirtieth day after the later of the dates on which each of the Parties has notified the other in writing that the procedures required by its law have been complied with. The Agreement shall have effect: (a) in the Isle of Man: in respect of Manx tax, on tax chargeable for any tax year beginning on or after the sixth day of April of the year next following that in which the Agreement enters into force; (b) in Sweden: in respect of Swedish tax, on taxes chargeable for any tax year beginning on or after the first day of January of the year next following that in which this Agreement enters into force. Notwithstanding paragraph 2 of this Article, this Agreement shall only have effect when the Agreement signed on 30 October 2007 between the Kingdom of Sweden and the Isle of Man for the exchange of information relating to tax matters shall have effect.