1. This Convention may be extended, either in its entirety or with any necessary modifications, to either or both of the countries of the Netherlands Antilles and Aruba, if the country concerned imposes taxes substantially similar in character to those to which the Convention applies. Any such extension shall take effect from such date and subject to such modifications and conditions, including conditions as to termination, as may be specified and agreed between the Kingdom of the Netherlands and the Portuguese Republic in accordance with their respective internal legal procedures.
1 - Esta Convenção poderá tornar-se extensiva, na sua globalidade ou com as necessárias modificações, a um ou ambos os territórios das Antilhas Holandesas e de Aruba, se o país em causa cobrar impostos de natureza substancialmente idêntica à dos impostos a que se aplica a Convenção. Tal extensão tornar-se-á efectiva a partir da data, com as modificações e nas condições, incluindo as relativas à denúncia, que venham a ser especificadas e acordadas entre o Reino dos Países Baixos e a República Portuguesa, em conformidade com os respectivos procedimentos legais internos.
2. Unless otherwise agreed, the termination of the Convention shall not also terminate any extension of the Convention to any country to which it has been extended under this Article.
2 - Salvo se for acordado de outro modo, a denúncia da Convenção não faz cessar igualmente a extensão da Convenção a qualquer território a que se tenha tornado extensiva nos termos do presente artigo.
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.