1 - This Convention shall be subject to ratification in accordance with the applicable procedures of each Contracting State and instruments of ratification shall be exchanged at Lisbon as soon as possible.
1 - A presente Convenção será submetida a ratificação de acordo com os procedimentos aplicáveis de cada Estado Contratante e os instrumentos de ratificação serão trocados em Lisboa, o mais cedo possível.
2 - The Convention shall enter into force upon the exchange of instruments of ratification and its provisions shall have effect:
2 - A Convenção entrará em vigor após a troca dos instrumentos de ratificação e as suas disposições produzirão efeito:
a) In respect of taxes withheld at source, for amounts paid or credited on or after the first day of January next following the date on which the Convention enters into force; and
a) No caso dos impostos devidos na fonte, relativamente às importâncias pagas ou creditadas em ou a partir de 1 de Janeiro imediatamente após a data em que a Convenção entrar em vigor; e
b) In respect of other taxes, for taxable years beginning on or after the first day of January next following the date on which the Convention enters into force.
b) No caso dos restantes impostos, relativamente aos anos fiscais com início em ou a partir de 1 de Janeiro imediatamente após a data em que a Convenção entrar em vigor.
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.