If, as a result of changes in the taxation law of either Contracting State or of an extension under Article 29, it appears appropriate to adapt certain Articles of the Convention without affecting its general principles, the necessary adjustments may be made by mutual agreement by exchange of diplomatic notes or in any other manner in accordance with their constitutional provisions.
Se, em virtude de modificações da legislação fiscal de um dos Estados Contratantes ou em virtude de extensão por força do disposto no artigo 29.º, parecer oportuno adaptar certos artigos da Convenção sem afectar os princípios gerais desta, poderão fazer-se de comum acordo os ajustamentos necessários por trocas de notas diplomáticas ou segundo outro procedimento conforme com as respectivas disposições constitucionais.
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.