The President of the Portuguese Republic and the President of the French Republic, desiring to avoid, so far as possible, double taxation and to establish rules of reciprocal administrative assistance with respect to taxes on income, have decided to conclude a tax convention and have for that purpose appointed as their plenipotentiaries:
O Presidente da República Portuguesa e o Presidente da República Francesa, desejosos de evitar, na medida do possível, a dupla tributação e de estabelecer regras de assistência administrativa recíproca em matéria de impostos sobre o rendimento, decidiram concluir uma convenção fiscal e designaram para tal efeito como plenipotenciários:
The President of the Portuguese Republic: His Excellency Dr Marcello Mathias, Ambassador Extraordinary and Plenipotentiary of Portugal in Paris,
O Presidente da República Portuguesa: S. Ex.ª o Sr. Dr. Marcello Mathias, embaixador extraordinário e plenipotenciário de Portugal em Paris,
The President of the French Republic: Mr Gilbert de Chambrun, Minister Plenipotentiary, Director of Administrative Conventions and Consular Affairs at the Ministry of Foreign Affairs,
O Presidente da República Francesa: o Sr. Gilbert de Chambrun, ministro plenipotenciário, director das Convenções Administrativas e Assuntos Consulares do Ministério dos Negócios Estrangeiros,
who, having exchanged their full powers, found to be in good and due form, have agreed as follows:
os quais, depois de haverem trocado os seus plenos poderes e os terem achado em boa e devida forma, acordaram nas disposições seguintes:
Preamble and plenipotentiaries as printed in the Diário do Governo, I série, n.º 72, 26 March 1971.
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.