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21 DE MARÇO DE 1987


The Portuguese Republic and the Czechoslovak Socialist Republic being aware of the need to facilitate trade and to encourage economic cooperation in conformity with the Final Act of the Conference on Security and Cooperation in Europe, have decided to conclude the Convention for the Avoidance of Double Taxation with Respect to Taxes on Income. For this purpose they have agreed upon as follows:

ARTICLE 1 Personal scope

This Convention shall apply to persons who are residents of one or both of the Contracting States.

ARTICLE 2 Taxes covered

1 — This Convention shall apply to taxes on income imposed on behalf of a Contracting State or of its political subdivisions or local authorities, irrespective of the manner in which they are levied.

2 — There shall be regarded as taxes on income all taxes imposed on total income, or on elements of income, including taxes on gains from the alienation of movable or immovable property, as well as taxes on capital appreciation.

3 — The existing taxes to which the Convention shall apply are:

a) In Czechoslovakia:

1) The taxes on profits (odvod ze zisku a daR ze zisku);

2) The wages tax (daK ze mzdy);

3) The tax on income from literary and artistic activities (daR z pfijmu z literární a umSlecké Einnosti);

4) The agricultural tax (dafi zemSdSlská);

5) The tax on population income (darí z pfijmB obyvatelstva);

6) The house tax (dafi domovni) (hereinafter referred to as «Czechoslovak tax»).

b) In Portugal:

1) The property tax (contribuição predial);

2) The agricultural tax (imposto sobre a indústria agrícola);

3) The industrial tax (contribuição industrial);

4) The tax on income from movable capital (imposto de capitais);

5) The professional tax (imposto profissional);

6) The complementary tax (imposto complementar);

7) The tax on capital gains (imposto de mais--valias);

8) The tax on income from oil (imposto sobre o rendimento do petróleo);

9) Any surcharges on the preceding taxes; 10) Other taxes charged by reference to the preceding taxes for the benefit of local authorities and the corresponding surcharges (hereinafter referred to as "Portuguese tax»).

4 — This 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. At the beginning of each year, the competent authorities of the contracting states shall notify each other of substantial changes which have been made in their respective taxation laws during the preceding year.


General definitions

1 — For the purposes of this Convention, unless the context otherwise requires:

a) The term "Czechoslovakia* means the Czechoslovak Socialist Republic;

b) The term «Portugal» used in a geographical sense means the territory of Portugal situated in the euro-pean continent and the archipelagces of Azores and Madeira and includes any area outside the territorial sea of Portugal whick, in accordance with international law, has been or may hereafter be designated, under the laws of Portugal concerning the continental shelf, as an area, within which the rights of Portugal with respect to the sea-bed and sub-soil and their natural resources may be exercised;

c) The terms «a Contracting State» and «the other Contracting State» mean Czechoslovakia and Portugal as the content requires;

d) The term «person» includes an individual, a company and other body of persons;

e) The term -company* means any body corporate or any entity which is treated as a body corporate for tax purposes;

f) The terms -enterprise of a Contracting State» and

"enterprise of the 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 -international traffic* means any transport by a ship or aircraft operated by an enterprise which has its place of effective management in a Contracting State, except when the ship or aircraft is operated solely between places in the other Contracting State;

h) The term «competent authority» means:

/) In the case of Czechoslovakia, the Minister of Finance of the Czechoslovak Socialist Republic or his authorized representative;

ii) In the case of Portugal, the Minister of Finance, the Director-General of Taxation (Director-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, unless the context otherwise requires, have the meaning which it has under the law of that State concerning the taxes to which the Convention applies.



1 — For the purposes of this Convention, the term «resi-dent of a Contracting State» means any person who, under the laws of that State, is liable to tax therein by reason of his