450

n SÉRIE-A — NUMERO 27

Motte na npeKpa™ aqmctbmoto Ha cnoronôara no aMnnoMaTtmecKM nbT npe3 nucMeMO cbo6meHne sa npeKpaniBaHeTO natMvianKO uioct Meceua npenu Kpasi Ha acmca KaneHnapHa rcwHav.cnea M3TMsaHeT0 Ha nepwon ot hot coamhh ot naTara, na korto cnoronfiara omis b curia. B TatcbB err/Maw, cnoronôaîa me npecTaHe oa neMCTBa:

a) 3a Bbnrapnfl:

(i) no OTHOtueHue Ha aaHbuwTe, ynbpKaHM npti h3tohhmkb • 3a noxoflMTe, nonyweHM Ha mam chefl 1 RHyapu na KaneHnapHara roflUHa, cnenaama ronuHaTa, s korto e usnoareHO cbOOUieHMsro;

(¡1) no OTHOiiieHue Ha npyrme nam>uM Bbpxy aoxqamtb • sa naHbunTe. cb6npaHM 3a bcakb naHbMHa ronuna 3ano<4Bama Ha ww cnen 1 flHyapw Ha KanenaapHaTa ronnHa, npe3 korto e MsnpaTBHO

Cbo6lUeHM6TO.

6) 3a nopTyrariHH:

(i) no OTHOweHHe Ha naHbUMTe. ynbpkaHM npM m3tomhmkb, ot Bb3HMKBaHeT0 Ha paiera, naaaui ocnosaHwe 3a tbxhoto nanaraHe Ha wnw cnen 1 anyapM cnenBaw naîaTa, Ha korto onpananeHHirr b cbo6meHneTo nepuon sa npeKpaTneaHB naTvwa;

(ii) no oTHOaieHue na npyrwTe naHbUM - 3a npxa&MTe peanM3vipaHvi npes naHbMHaTa ronviHa, 3anoMBama hb wm cnen 1 RHyapu cnenBam naTaTa, Ha xosrro onpeneneHturr a cbo6meHneTo nepuon 3a ripexparaBaHe visTMMa.

8 ynocTosepeHMe Ha tophoto AonynonnMcaHHTe. Hannewaio ynbnHOMomeHn 3a Toaa nonnMcaxa Ta3M cnoronâa.

CbCTaeeHa b ABa eK3ewnnnpa s CO

xwiflaa AeBercTOTMH AeBeTneceT m ................... ronMHa Ha

nopTyrancKM, 6bnrapCKn m aHrnuiicKH e3nun, xairj bcmhkm tokctobb viM3T eAHaxaa cuna.

B cnynaM Ha pa3nnHMS b TwiKyaaHero mam npMnaraHeTO, MepOABBeH e aHrmiMCKMflT rexcT.

3A nOPTVrA/lCKATA PEfiyE/IHKA;

V

nPOTOKOJl

npw noflnncaaH6To Ha cnoron6aTa Mexcny PenySnMKa EwvapMsi m nopTyrancxaTa PenyonwKa 3a M36RreaHe Ha obomhoto AaHbMHO oônaraHe m npeaoTspaTfleaHe OTKnoHeHneTO ot ofinaraHB c naxbUH • Ha noxoAMTe. floroaapsiuuTe nbpwaBM ce cnopa3yMnxa no omoaieHue Ha cnenHMTe pa3nopen6n, kohto ca HenenMMa h&ct or cnoroA6aia:

1. flo oTHou/eHMe na m/tom 4, annHea 1

Bcrko rMue. Koero e rpaxaannH Ha Bb/iraptui m mbctho mue Ha TpeTa nbpwaBa, m xoeTO nom/Masa aoxoah ot m3tohhmum b noorvcajwa n»wa na nonjaa o6neKMeHwjrra, npenocTaaeHM c Ta3H

cnoron6a.

2. no OTMOiueHMe Ha Hnen 10, anviHCR 4

(1) no oTHoweHue Ha riopTyrannp, npnBM/iernpoBaHM bkumm ca Te3n aKuwu. komto nasaT npetpepeHUHn Ha npifreiKaTeno cm Kaxro npvx nonyMaeane Ha AH8waeHTnre. Taxa h npM nnauiaHMR a cnyvaM Ha nuKBMAauwB. hdm h nBaia cnyMaa. Te npancTaBrwBaT no-KOHKpeTHo, 'moMcaHC* axuMM mam "ftooMcaHC* npaaa, mmhhm bkuhm u ynpenMienHM aKUMH.

(¡1) PasnopenfiMTB na tosm MnBH me ce nptuiaraT m 3a ooxoam, nonyneHM ot amuo. oésbpsaHO ot CTOnanCKa abmhoct, ocbuiecTBRBBHa ot flpyro amub, Bb3 ocHOBa na cnopa3yMeHtw 3a yMacTMe b neManôMTe, cwriacHO 3aKOMonarencTBOTO Ha bchkb noroeapniua obprnaoa (e cnyMavi c nopTyraruui - copyiKeHMe sa cbOMecTHO yHacTMe)..

B ynocTOBBpeHMe Ha ropnoTo nonynonn«caHMTe. yrrbAHOwouieHM saToaa nonnMcaxa T03M nporoKon.

HaflRexHo

3A n 0 PTyrAn c kata

PEnyB/lMKA:

ANEXO N.« 3

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 Portuguese Republic and the Republic of Bulgaria, 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:

chapter i

Scope of the Convention

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 or administrative 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 oh gains from the alienation of movable or immovable property, taxes on the total amounts of wages or salaries paid by enterprises, as well as taxes on capital appreciation.

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

a) In case of Portugal:

0 The personal income tax (imposto sobre o rendimento das pessoas singulares — IRS); ¿0 The corporate income tax (imposto sobre o rendimento das pessoas colectivas — IRC); and

Hi) The local surtax on corporate income tax (derrama);

(hereinafter referred to as «Portuguese tax»);