1. This Convention shall be ratified by the Contracting States in accordance with their respective constitutional requirements, and the instruments of ratification shall be exchanged at Lisbon as soon as possible.
1 - A presente Convenção será ratificada pelos Estados Contratantes em conformidade com as respectivas exigências constitucionais e os instrumentos de ratificação serão trocados em Lisboa o mais cedo possível.
2. The Convention shall enter into force one month after the exchange of the instruments of ratification and its provisions shall have effect for the first time:
2 - A Convenção entrará em vigor um mês após a troca dos instrumentos de ratificação e as suas disposições serão aplicáveis, pela primeira vez:
i) in respect of taxes withheld at source, where the taxable event occurs on or after 1 January 2000;
i) Aos impostos devidos na fonte cujo facto gerador surja em ou depois de 1 de Janeiro do ano 2000;
ii) in respect of other taxes, as regards income arising in any fiscal year beginning on or after 1 January 2000;
ii) Aos demais impostos, relativamente aos rendimentos produzidos no ano fiscal com início em ou depois de 1 de Janeiro do ano 2000;
i) in respect of taxes withheld at source, to amounts paid, remitted or credited on or after the first day of January 2000;
i) No que concerne aos impostos retidos na fonte, às importâncias pagas, remetidas ou creditadas no ou depois do 1.º dia de Janeiro do ano 2000;
ii) in respect of the other taxes covered by this Convention, as regards income arising in any fiscal year beginning on or after the first day of January 2000.
ii) No que concerne aos outros impostos de que trata a presente Convenção, relativamente aos rendimentos produzidos no ano fiscal que comece no ou depois do 1.º dia de Janeiro do ano 2000.
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.