This Convention shall remain in force indefinitely.
A presente Convenção estará em vigor indefinidamente.
However, from 1 January 1972, either Government may terminate it with effect from 1 January of any calendar year by giving at least six months’ prior notice through diplomatic channels. In that case, the Convention shall apply for the last time:
Contudo, a partir de 1 de Janeiro de 1972, qualquer dos Governos pode denunciá-la, a contar de 1 de Janeiro de qualquer ano civil, mediante um aviso prévio mínimo de seis meses, comunicado por via diplomática. Nesse caso, a Convenção aplicar-se-á pela última vez:
a) as regards taxes due at source, to taxes the chargeable event for which occurs no later than 31 December of the calendar year in which notice of termination was given;
a) Quanto aos impostos devidos na fonte, aos impostos cujo facto gerador surja, o mais tardar, em 31 de Dezembro do ano civil em que foi comunicada a denúncia;
b) as regards other taxes, to taxes charged on income for the calendar year in which notice of termination was given and for financial years ending in the course of that year.
b) Quanto aos demais impostos, aos impostos lançados sobre rendimentos relativos ao ano civil em que foi comunicada a denúncia e aos exercícios encerrados no decurso desse ano.
In witness whereof the plenipotentiaries of the two States have signed this Convention and have affixed thereto their seals.
Em testemunho do qual os plenipotenciários dos dois Estados assinaram a presente Convenção e apuseram os respectivos selos.
Done at Paris on 14 January 1971, in duplicate, one in Portuguese and the other in French, both texts being equally authentic.
Feito em Paris a 14 de Janeiro de 1971, em dois exemplares, um em português, outro em francês, fazendo igual fé os dois textos.
For the President of the Portuguese Republic: Marcello Mathias.
Pelo Presidente da República Portuguesa: Marcello Mathias.
For the President of the French Republic: Gilbert de Chambrun.
Pelo Presidente da República Francesa: Gilbert de Chambrun.
Final clause and signatures included here.
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.