1. The Contracting States agree to provide mutual assistance and support for recovering, in accordance to the respective provisions and rules of their legislations or regulations, the taxes covered by this Convention, when these amounts are definitely due under the laws and regulations of the Contracting States seeking the assistance for such recovery.
1 - Os Estados Contratantes acordam em prestar assistência e apoio mútuo, em conformidade com as disposições e normas da legislação ou dos regulamentos respectivos, com vista à cobrança dos impostos abrangidos pela presente Convenção, quando essas importâncias forem definitivamente devidas nos termos das leis e regulamentos do Estado Contratante que solicita assistência para a referida cobrança.
2. At the request of the applicant State, the requested State shall, with a view to the recovery of an amount of tax, take measures of conservancy even if the claim is contested or is not yet the subject of an instrument permitting enforcement, in so far as such is permitted by the laws and administrative practice of the requested State.
2 - A pedido do Estado requerente, o Estado requerido tomará medidas cautelares, com vista à cobrança de um quantitativo de imposto, mesmo no caso de a reclamação ser contestada ou não ser ainda objecto de um instrumento executivo, desde que a legislação e a prática administrativa do Estado requerido o permitam.
3. The competent authorities of the Contracting States shall consult each other to decide the mode of application of this Article in case they consider the rendering of assistance in recovery of taxes feasible.
3 - As autoridades competentes dos Estados Contratantes consultar-se-ão a fim de determinarem a forma de aplicação deste artigo no caso de considerarem exequível a prestação de assistência com vista à cobrança de impostos.
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 Dutch Treaty Series (Tractatenblad 1999, 180). The Convention was done in Portuguese, Dutch and English, each text being authentic; the English text prevails if the Portuguese and Dutch texts are interpreted differently. The Portuguese text is reproduced from the official publication. Editorial notes are ours and are not part of the Convention.