Portugal–Netherlands treaty Preamble: Title and preamble

Convention between the Kingdom of the Netherlands and the Portuguese Republic for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital

CONVENÇÃO ENTRE A REPÚBLICA PORTUGUESA E O REINO DOS PAÍSES BAIXOS PARA EVITAR A DUPLA TRIBUTAÇÃO E PREVENIR A EVASÃO FISCAL EM MATÉRIA DE IMPOSTOS SOBRE O RENDIMENTO E O CAPITAL.

The Kingdom of the Netherlands and the Portuguese Republic, desiring that a Convention for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital be concluded by both States, have agreed as follows:

A República Portuguesa e o Reino dos Países Baixos, desejando concluir entre ambos os Estados uma convenção para evitar a dupla tributação e prevenir a evasão fiscal em matéria de impostos sobre o rendimento e o capital, acordaram no seguinte:

Editorial note

Modified by Article 6(1) of the MLI (purpose of a covered tax agreement), with effect, for taxes withheld at source, from 1 January 2021 and, for other taxes, for taxable periods beginning on or after 1 December 2020 (MLI Art. 35(1); the MLI entered into force for the Netherlands on 1 July 2019 and for Portugal on 1 June 2020). The words “desiring that a Convention for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital be concluded by both States” are replaced by: “Intending to eliminate double taxation with respect to the taxes covered by this Convention without creating opportunities for non-taxation or reduced taxation through tax evasion or avoidance (including through treaty-shopping arrangements aimed at obtaining reliefs provided in this Convention for the indirect benefit of residents of third jurisdictions)”. Both States notified this preamble under Article 6(5) of the MLI. The optional recital in Article 6(3) of the MLI does not apply, because the Netherlands chose it and Portugal did not. No synthesised text has been published by either State for this Convention; this note is based on the MLI positions deposited by Portugal and the Netherlands (OECD).

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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.

Preamble Title and preamble

Treaty relief between Portugal and the Netherlands, claimed correctly