This Convention shall apply to persons who are residents of one or both of the Contracting States, except as otherwise provided in the Convention.
Esta Convenção aplica-se às pessoas residentes de um ou de ambos os Estados Contratantes, salvo se a Convenção estabelecer de modo diferente.
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. 39/95), checked against the text published by the US Internal Revenue Service. 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.