1. This Convention may be extended, either in its entirety or with any necessary modifications, to the overseas territories of the French Republic and to any part of the territory of Portugal not covered by subparagraph (b) of paragraph 1 of Article 3 which impose taxes substantially similar in character to those to which the Convention applies. Any such extension shall take effect from such date and subject to such modifications and conditions, including conditions as to termination, as may be specified and agreed between the Contracting States by exchange of diplomatic notes or in any other manner in accordance with their constitutional provisions.
1. Esta Convenção poderá tornar-se extensiva, nos termos presentes ou com as necessárias modificações, aos territórios do ultramar da República Francesa e a qualquer parte do território de Portugal não abrangido pela alínea b) do n.º 1 do artigo 3.º que exijam impostos de carácter análogo àqueles a que se aplica a Convenção. Tal extensão tornar-se-á efectiva, na data, com as modificações e nas condições, incluindo as relativas à cessação de aplicação, fixadas de comum acordo entre os Estados Contratantes por troca de notas diplomáticas ou segundo outro procedimento conforme com as respectivas disposições constitucionais.
2. Unless otherwise agreed by both Contracting States, the termination of the Convention by one of them under Article 33 shall terminate, in the manner provided for in that Article, the application of the Convention to any territory or part of a territory to which it has been extended under this Article.
2. A não ser que outra coisa seja convencionada entre os dois Estados Contratantes, quando a Convenção for denunciada por um deles, segundo o artigo 33.º, deixará de se aplicar, nas condições previstas nesse artigo, a todo o território ou parte de território a que, de acordo com este artigo, se tenha tornado extensiva.
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 French and only those texts are authentic. The Portuguese text is reproduced from the official publication. Editorial notes are ours and are not part of the Convention.