1. The existing taxes to which this Convention shall apply are:
1 - Os impostos actuais aos quais se aplica esta Convenção são:
the federal income tax (imposto federal sobre a renda), hereinafter referred to as “Brazilian tax”;
O imposto federal sobre a renda, doravante denominado «imposto brasileiro»;
the personal income tax (imposto sobre o rendimento das pessoas singulares – IRS);
O imposto sobre o rendimento das pessoas singulares (IRS);
the corporate income tax (imposto sobre o rendimento das pessoas colectivas – IRC);
O imposto sobre o rendimento das pessoas colectivas (IRC);
2. This Convention shall apply also to any identical or substantially similar taxes which are imposed after the date of signature of the Convention in addition to, or in place of, the existing taxes.
2 - A presente Convenção será também aplicável aos impostos de natureza idêntica ou similar que entrem em vigor posteriormente à data da assinatura da Convenção e que venham a acrescer aos actuais ou a substituí-los.
The competent authorities of the Contracting States shall notify each other of any significant changes which have been made in their respective taxation laws.
As autoridades competentes dos Estados Contratantes comunicarão uma à outra as modificações substanciais introduzidas nas respectivas legislações fiscais.
Paragraph 1 lists are unnumbered lines in the DR text; ids p-1-a-text-N / p-1-b-text-N used for them.
We apply tax treaties to dividends, interest, royalties, salaries and gains, prepare the relief-at-source form and refund claims, and check structures against the treaty’s anti-abuse rules. A written answer and a fixed quote within one working day.
Unofficial English translation prepared by BCA Portugal for reference. The Convention was done in Portuguese and only that text is authentic. The Portuguese text is reproduced from the official publication. Editorial notes are ours and are not part of the Convention.