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(b) Where in accordance with any provisions of the Agreement income derived by a resident of Portugal

is exempt from tax in Portugal, Portugal may nevertheless, in calculating the amount of tax on the remaining

income of such resident, take into account the exempted income.

(c) For the purpose of subparagraph (a) of paragraph 2, the term “income tax paid in Viet Nam” shall be

deemed to include any amount which would have been payable as Vietnamese tax for any year but for an

exemption or reduction of tax granted for that year or any part thereof under any of the following provisions:

(i) the Law on Business Income Tax of Viet Nam 2008 and the regulations made thereunder, as

amended, in so far as they were in force on, and have not been modified since the date of signature of this

Agreement, or have been modified since then only in minor respects so as not to affect their general

character, and provided always that the competent authority of Viet Nam has certified that any such

exemption from or reduction of Vietnamese tax given under these provisions has been granted in order to

promote industrial, commercial, scientific or educational development in Viet Nam and the competent authority

of Portugal has accepted that such exemption or reduction has been granted for such purpose; or

(ii) any other provisions of Vietnamese law granting exemption from or reduction of Vietnamese income

tax which may be introduced after the signature of this Agreement and which the competent authorities of the

Contracting States agree are of a substantially similar character to the Law and regulations named in

subparagraph (i), and subject always to certification and acceptance having taken place as provided for in

subparagraph (i).

ARTICLE 23

Non-discrimination

1. Nationals of a Contracting State shall not be subjected in the other Contracting State to any taxation

or any requirement connected therewith, which is other or more burdensome than the taxation and connected

requirements to which nationals of that other Contracting State in the same circumstances, in particular with

respect to residence, are or may be subjected.

2. The taxation on a permanent establishment which an enterprise of a Contracting State has in the

other Contracting State shall not be less favourably levied in that other Contracting State than the taxation

levied on enterprises of that other Contracting State carrying on the same activities.

3. Except where the provisions of paragraph 1 of Article 9, paragraph 7 of Article 11 or paragraph 7 of

Article 12 apply interest, royalties, technical fees and other disbursements paid by an enterprise of a

Contracting State to a resident of the other Contracting State shall, for the purpose of determining the taxable

profits of such enterprise, be deductible under the same conditions as if they had been paid to a resident of

the first-mentioned State.

4. Enterprises of a Contracting State, the capital of which is wholly or partly owned or controlled, directly

or indirectly, by one or more residents of the other Contracting State, shall not be subjected in the first-

mentioned State to any taxation or any requirement connected therewith which is other or more burdensome

than the taxation and connected requirements to which other similar enterprises of the first-mentioned State

are or may be subjected.

5. The provisions of this Article shall not be construed as obliging a Contracting State to grant to

residents of the other Contracting State any personal allowances, reliefs and reductions for taxation purposes

on account of civil status or family responsibilities which it grants to its own residents.

6. The provisions of this Article shall apply only to the taxes covered by this Agreement.

ARTICLE 24

Mutual Agreement Procedure

1. Where a person who is a resident of a Contracting State considers that the actions of the competent

authority of one or both of the Contracting States result or will result for him in taxation not in accordance with

the provisions of this Agreement, he may, irrespective of the remedies provided by the domestic law of those

States, present his case to the competent authority of the Contracting State of which that person is a resident.