1. This Convention shall enter into force on the thirtieth day after the date on which diplomatic notes indicating the completion of internal legal procedures necessary in each Contracting State for the entry into force of this Convention have been exchanged.
1 - A presente Convenção entrará em vigor no 30.º dia após a data em que tiverem sido trocadas notas diplomáticas indicando a conclusão dos procedimentos legais internos requeridos em cada Estado Contratante para a entrada em vigor da Convenção.
(i) in respect of taxes withheld at source, the fact giving rise to them appearing on or after the first day of January of the year next following the year in which this Convention enters into force;
i) Aos impostos devidos na fonte cujo facto gerador surja em ou a partir de 1 de Janeiro do ano imediatamente seguinte ao da entrada em vigor da Convenção;
(ii) in respect of other taxes, as to income arising in the fiscal year beginning on or after the first day of January of the year next following the year in which this Convention enters into force;
ii) Aos demais impostos, relativamente aos rendimentos realizados no ano fiscal com início em ou a partir de 1 de Janeiro do ano imediatamente seguinte ao da entrada em vigor da Convenção;
(i) in respect of taxes withheld at source, on income derived on or after the first day of January in the calendar year next following the year in which this Convention enters into force;
i) Aos impostos retidos na fonte, sobre o rendimento auferido em ou após 1 de Janeiro do ano civil imediatamente seguinte ao da entrada em vigor da Convenção;
(ii) in respect of other taxes, to taxes chargeable for any taxable year or period beginning on or after the first day of January in the calendar year next following the year in which this Convention enters into force.
ii) Aos demais impostos, relativamente aos impostos imputáveis a qualquer ano fiscal ou exercício com início em ou a partir de 1 de Janeiro do ano civil imediatamente seguinte ao da entrada em vigor da Convenção.
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.