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11 DE JANEIRO DE 1996

252-(27)

In case of divergence of interpretation or application, the English text shall prevail.

For the Portuguese Republic:

For the Republic of Bulgaria:

PROTOCOL

At the signing today of the Convention between the Portuguese Republic and the Republic of Bulgaria for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income, the Contracting States have agreed upon the following provisions, which shall form an integral part of the Convention:

1 — With reference to article 4, paragraph 1

Any person who is a national of Bulgaria and a resident of a third country, and who derives income from Portuguese source shall not enjoy the benefits provided for under this Convention.

2 — With reference to article 10, paragraph 4

i) In the case of Portugal, privileged shares mean those shares giving their holder a preference, either as to receipt of dividends, or as to payment in case of winding up, or both. They comprise, namely, jouissance shares or jouissance rights, mining shares and founders' shares.

ii) The provisions of this article shall also apply to income paid to a person associated to a business activity carried out by another person under an arrangement for participation in income as laid down by the laws of each Contracting State (in case of Portugal, associação em participação).

In witness whereof, the undersigned, duly authorized thereto, have signed this Protocol.

For the Portuguese Republic:

A DIVISÃO DE REDACÇÃO E APOIO AUDIOVISUAL

For the Republic of Bulgaria: