25 DE MAIO DE 1995

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prestar assistência na obtenção dos registos mencionados, em conformidade com os pedidos efectuados pelo outro Estado Contratante no termos do disposto no artigo 28.° e no período anterior deste número.

Pela República Portuguesa:

O Embaixador de Portugal, Francisco Knopfli.

Pelos Estados Unidos da América:

O Deputy Assistant Secretary of State, John Komblum.

ANEXO N.° 2

CONVENTION BETWEEN THE PORTUGUESE REPUBLIC AND THE UNITED STATES OF AMERICA FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME.

The Government of the Portuguese Republic and the Government of the United States of America, desiring to conclude a convention for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, have agreed as follows:

Article 1

Personal scope

This Convention shall apply to persons who are residents of one or both of the Contracting States, except as otherwise provided in the Convention.

Article 2 Taxes covered

1 — The existing taxes to which this Convention shall apply are:

a) In Portugal:

i) Personal income tax (imposto sobre o rendimento das pessoas singulares — IRS); ü) Corporate income tax (imposto sobre o rendimento das pessoas colectivas — IRC); and Hi) Local surtax on corporate income tax (derrama);

(hereinafter referred to as «Portuguese tax»);

b) In the United States: . '.

i) The Federal income taxes imposed by the Internal Revenue Code (but excluding social security contributions); and

ii) The excise tax with respect to the investment income of private foundations under section 4940 of the Internal Revenue Code, as it may be amended from time to time without changing the general principle thereof;

(hereinafter referred to as «United_ States tax»).

2 — The Convention shall apply also to any identical or substantially similar taxes which are imposed after the

date of signature of the Convention in addition to, or in place of, the existing taxes. The competent authorities of the Contracting State shall notify each other,of any significant changes that have been made in their respective' taxation laws and of any official published material concerning the application of the Convention.

Article 3

'< - ', General definitions

v o\ — For the purpose of this Convention, unless the context otherwise requires:

a) The terms «a Contracting State» and «the other .Contracting State» mean Portugal or the United {-- States as the context requires; "i b) The term «Portugal» means the territory òf the ■ . Portuguese Republic situated in the European Cont-i. ' inent, the archipelagoes of Azores and Madeira, the '. ■ . respective territorial sea and any other zone in n which, in accordance with the laws of Portugal and international law,' the Portuguese Republic has sovereign rights with respect to the exploration and exploitation of natural resources of the seabed and subsoil, and of the superjacent waters;

c) The term «United States» means the United States - of America and, when used geographically, means

the States thereof, the District of Columbia, the territorial seà adjacent to those States, and any other zone adjacent thereto in which, in accordance with . ..the laws of the United States and international law, the United States has sovereign rights with respect to the exploration and exploitation of the natural . resources of die seabed and subsoil, and of the superjacent waters;

d) The term «person» includes but is not limited to \ an individual, a company, and other, body of persons;

. e) The term «company» means any body corporate or any entity that is treated as a body corporate for " tax purposes; ',

f) The terms «enterprise of a Contracting State» and «enterprise of die other Contracting State» mean, respectively, an enterprise carried on by a resident of a Contracting State and an enterprise carried on by a resident of the other Contracting State;

g) The term «national» means:

0 Any individual possessing the nationality of a Contracting State; and

ii) Any legal person, association, or other entity deriving its status as such from the laws in force in a Contracting State;

h) The term «intematíonal traffic* means any transport by a ship or aircraft operated by an enterprise of a Contracting State except when such transport is solely between places in the other Contracting State;

i) The term «competem authority* means:

i) In the case of the United States: the Secretary of the Treasury or his delegate; and

ii) In the case of Portugal: the Minister of Finance, the director general of Taxation (di-

J . • " rector-geral das Contribuições e Impostos), ...or their authorized representative.

2 — As regards the-.application of the Convention by a Contracting State, any term not defined therein shall, unl-