1 - This Convention shall enter into force on the thirtieth day following the receipt of the latter notification, in writing and through diplomatic channels, stating that all the domestic procedures of both Contracting States necessary to that effect have been completed.
1 - A presente Convenção entrará em vigor 30 dias após a recepção da última notificação, por escrito e por via diplomática, de que foram cumpridos os requisitos do direito interno de ambos os Estados Contratantes necessários para o efeito.
2 - The provisions of this Convention shall have effect:
2 - As disposições da presente Convenção produzirão efeitos:
a) in respect of taxes withheld at source, thirty days after the date in which this Convention enters into force;
a) Quanto aos impostos devidos na fonte, 30 dias após a data de entrada em vigor da Convenção;
b) in respect of other taxes, as to income arising in any fiscal year beginning on or after the first day of January of the year in which this Convention enters into force.
b) Quanto aos demais impostos, relativamente aos rendimentos produzidos em qualquer ano fiscal com início em ou depois de 1 de Janeiro do ano 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 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.