CONVENTION BETWEEN THE UNITED KINGDOM OF GREAT BRITAIN AND NORTHERN IRELAND AND THE PORTUGUESE REPUBLIC FOR THE ELIMINATION OF DOUBLE TAXATION WITH RESPECT TO TAXES ON INCOME AND ON CAPITAL GAINS AND THE PREVENTION OF TAX EVASION AND AVOIDANCE
CONVENÇÃO ENTRE A REPÚBLICA PORTUGUESA E O REINO UNIDO DA GRÃ-BRETANHA E IRLANDA DO NORTE PARA ELIMINAR A DUPLA TRIBUTAÇÃO EM MATÉRIA DE IMPOSTOS SOBRE O RENDIMENTO E SOBRE AS MAIS-VALIAS E PREVENIR A FRAUDE E A EVASÃO FISCAIS.
The United Kingdom of Great Britain and Northern Ireland and the Portuguese Republic,
A República Portuguesa; e O Reino Unido da Grã-Bretanha e Irlanda do Norte;
Desiring to further develop their economic relationship and to enhance their co‑operation in tax matters,
Desejando desenvolver as suas relações económicas e reforçar a sua cooperação em matéria fiscal;
Intending to conclude a Convention for the elimination of double taxation with respect to taxes on income and on capital gains 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 States),
Pretendendo celebrar uma Convenção para eliminar a dupla tributação em matéria de impostos sobre o rendimento e sobre as mais-valias sem criar oportunidades de não tributação ou de tributação reduzida através de fraude ou evasão fiscal (designadamente através de construções abusivas que visem a obtenção dos desagravamentos previstos na presente Convenção para benefício indireto de residentes de terceiros Estados);
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 text published on GOV.UK by HM Revenue & Customs. The Convention was done in Portuguese and English, each text being authentic. The Portuguese text is reproduced from the official publication. Editorial notes are ours and are not part of the Convention.