1 - The provisions of this Convention shall not be construed to restrict in any manner any exclusion, exemption, deduction, credit, or other allowance now or hereafter accorded:
1 - O disposto na presente Convenção não será interpretado no sentido de restringir de forma alguma qualquer exclusão, isenção, dedução, crédito ou outro benefício concedido no presente ou no futuro:
a) by the laws of a Contracting State in the determination of the tax imposed by that Contracting State;
a) Ao abrigo da legislação de um Estado Contratante na determinação do imposto cobrado por esse Estado Contratante;
b) by any other special arrangement on taxation between the Contracting States or between one of the Contracting States and residents of the other Contracting State.
b) Nos termos de qualquer outro acordo especial sobre tributação entre os Estados Contratantes ou entre um dos Estados Contratantes e residentes do outro Estado Contratante.
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 Diário da República publication (Resolution of the Assembly of the Republic No. 47/2012). The Convention was done in Portuguese, Arabic and English, each text being authentic; the English text prevails in case of divergence. The Portuguese text is reproduced from the official publication. Editorial notes are ours and are not part of the Convention.