In no case shall the provisions of Articles 28 and 29 be construed so as to impose on a Contracting State the obligation:
O disposto nos artigos 28.º e 29.º nunca poderá ser interpretado no sentido de impor a um Estado Contratante a obrigação de:
a) to carry out administrative measures at variance with the laws and administrative practice of that or of the other Contracting State;
a) 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 of the other Contracting State;
b) 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 trade process, or information, the disclosure of which would be contrary to public policy (ordre public).
c) 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 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.