1 - The competent authorities of the Contracting States shall exchange such information as is necessary for the carrying out of this Convention and of the domestic laws of the Contracting States concerning taxes covered by this Convention insofar as the taxation thereunder is in accordance with this Convention. Any information so exchanged shall be treated as secret and shall not be disclosed to any persons or authorities (including courts) other than those concerned with the assessment or collection of the taxes which are the subject of the Convention.
1 - As autoridades competentes dos Estados contratantes trocarão entre si as informações necessárias para aplicar esta Convenção e as leis internas dos Estados contratantes relativas aos impostos abrangidos por esta Convenção, na medida em que a tributação nelas prevista for conforme com esta Convenção. Todas as informações deste modo trocadas serão consideradas secretas e só poderão ser comunicadas às pessoas ou autoridades (incluindo tribunais) encarregadas do lançamento ou cobrança dos impostos abrangidos por esta Convenção.
2 - In no case shall the provisions of paragraph 1 be construed so as to impose on a Contracting State the obligation:
2 - O disposto no n.º 1 nunca poderá ser interpretado no sentido de impor a um Estado contratante a obrigação:
a) To carry out administrative measures at variance with the laws and administrative practice of that or of the other Contracting State;
a) De tomar medidas administrativas contrárias à sua legislação e à sua prática administrativa ou às do outro Estado contratante;
b) To supply information which is not obtainable under the laws or in the normal course of the administration of that or the other Contracting State;
b) De fornecer informações que não possam ser obtidas com base na sua legislação ou no âmbito da sua prática administrativa normal ou das do outro Estado contratante;
c) To supply information which would disclose any trade, business, industrial, commercial or professional secret or process or information, the disclosure of which would be contrary to public policy (ordre public).
c) De transmitir informações reveladoras de segredos ou processos comerciais, industriais ou profissionais, ou informações cuja comunicação seja contrária à ordem pública.
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.
The English column is an authentic text of the Convention, reproduced from the Diário da República publication (Law No. 12/82), checked against the print in Bundestag paper 9/897. The Convention was done in Portuguese, German and English, each text being authentic; the English text prevails if the Portuguese and German texts are interpreted differently. The Portuguese text is reproduced from the official publication. Editorial notes are ours and are not part of the Convention.