i) in respect of taxes withheld at source, the fact giving rise to them

appearing on or after the first day of January of the year next following

that specified in the said notice of termination;

ii) in respect of other taxes, as to income arising in the fiscal year

beginning on or after the first day of January of the year next following

that specified in the said notice of termination;

b) in San Marino:

i) with respect to taxes withheld, to the amounts collected as from 1

January of the calendar next following that in which the notification

of termination is given; and

ii) with respect to the other taxes on income, to the taxes referred to

taxable periods as from 1 January of the calendar next following that

in which the notification of termination is given.

IN WITNESS WHEREOF the undersigned, duly authorized thereto, have signed this

Convention.

DONE in duplicate at SAN MARINO this 18th

day of November, 2010 in the Portuguese,

Italian and English languages, all texts being equally authentic. In case of any divergence

of interpretation of this Convention, the English text shall prevail.

II SÉRIE-A — NÚMERO 160____________________________________________________________________________________________________________

230