This Convention shall remain in force until terminated by a Contracting State. Either Contracting State may terminate the Convention at any time after 5 years from the date on which the Convention enters into force, provided that at least 6 months prior notice of termination has been given through diplomatic channels. In such event, the Convention shall cease to have effect:
A presente Convenção estará em vigor enquanto não for denunciada por um Estado Contratante. Qualquer dos Estados Contratantes pode denunciar a Convenção em qualquer momento após um período de cinco anos a contar da data da entrada em vigor da Convenção, por via diplomática, mediante um aviso prévio mínimo de seis meses. Nesse caso, a Convenção deixará de se aplicar:
a) In respect of taxes withheld at source, for amounts paid or credited on or after the first day of January next following the expiration of the 6-month period;
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 o período de seis meses expira;
b) In respect of other taxes, for taxable years beginning on or after the first day of January next following the expiration of the 6-month period.
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 o período de seis meses expira.
In witness whereof, the undersigned, being duly authorized by their respective Governments, have signed this Convention.
Em testemunho do qual, os signatários, devidamente autorizados pelos respectivos Governos, assinaram a presente Convenção.
Done at Washington, in duplicate, in the portuguese and english languages, both texts being equally authentic, this 6th day of September, 1994.
Feita em Washington, em duplicado, nas línguas inglesa e portuguesa, sendo ambos os textos igualmente válidos, aos 6 dias do mês de Setembro de 1994.
For The Portuguese Republic: Francisco Knopfli, Ambassador of Portugal.
Pela República Portuguesa: O Embaixador de Portugal, Francisco Knopfli.
For The United States of America: John Kornblum, Deputy Assistant Secretary of State.
Pelos Estados Unidos da América: O Deputy Assistant Secretary of State, John Kornblum.
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.