Debates Parlamentares - Diário 060S1, p. 44 (1996-09-06)

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1460-(44)

II SÉRIE-A — NÚMERO 60

CHAPTER VI Final provisions

Article 28

Entry Into force

1 — This Convention shall be ratified and the instruments of ratification shall be exchanged at ... as soon as possible. The Convention shall enter into force on the thirtieth day after the date of exchange of the instruments of ratification.

2 — This Convention shall have effect:

a) In Korea:

i) In respect of taxes withheld at the source on or after the first day of January in the year next following that in which this Convention enters into force; and

U) In respect of other taxes for any taxable year beginning on or after the first day of January in the year next following that in which this Convention enters into force;

b) In Portugal:

i) In respect of taxes whithheld at source, the fact giving rise to them appearing on or after the first day of January in the year next following that in which this Convention enters into force; and

ii) In respect of others taxes as to income arising in any fiscal year beginning on or after the first day of January in the year next following that in which this Convention enters into force.

Article 29 Termination

This Convention shall remain in force indefinitely but either of the Contracting States may, on or before the thirthieth day of June in any calendar year from the third year following that in which the instruments of ratification have been exchanged, give to the other Con-

tracting State, through diplomatic channels, written notice of termination and in such event, this Convention shall cease to have effect:

a) In Korea:

i) In respect of taxes withheld at the source on or after the first day of January in the year next following that in which the notice is given; and

it) In respect of other taxes for the taxable year beginning on or after the first day of January in the year next following that in which the notice is given;

b) In Portugal:

i) In respect of taxes withheld at source, the fact giving rise to them appearing on or after the first day of January in the year next following the date on which the period specified in the said notice of termination expires; and

ii) In respect of other taxes as to income arising in the fiscal year beginning on or after the first day of January in the year next following the date on which the period specified in the said notice of termination expires.

In witness whereof the undersigned, being duly authorised thereto by their respective Governments, have signed this Convention.

Done in duplicate at Seoul this 26th day of the year one thousand nine hundred and ninety six in the Portuguese, Korean and English languages, all texts being equally authentic. In case of divergency of interpretation., the English text shall prevail.

For the Government of the Portuguese Republic: Manuel Gervásio Leite.

For the Government of the Republic of Korea: Gong Ro-Myung. A Divisão de Redacção e Apoio Audiovisual.

1460-(44)II SÉRIE-A — NÚMERO 60CHAPTER VI Final provisionsArticle 28Entry Into force1 — This Convention shall be ratified and the instruments of ratification shall be exchanged at ... as soon as possible. The Convention shall enter into force on the thirtieth day after the date of exchange of the instruments of ratification.2 — This Convention shall have effect:a) In Korea:i) In respect of taxes withheld at the source on or after the first day of January in the year next following that in which this Convention enters into force; andU) In respect of other taxes for any taxable year beginning on or after the first day of January in the year next following that in which this Convention enters into force;b) In Portugal:i) In respect of taxes whithheld at source, the fact giving rise to them appearing on or after the first day of January in the year next following that in which this Convention enters into force; andii) In respect of others taxes as to income arising in any fiscal year beginning on or after the first day of January in the year next following that in which this Convention enters into force.Article 29 TerminationThis Convention shall remain in force indefinitely but either of the Contracting States may, on or before the thirthieth day of June in any calendar year from the third year following that in which the instruments of ratification have been exchanged, give to the other Con-tracting State, through diplomatic channels, written notice of termination and in such event, this Convention shall cease to have effect:a) In Korea:i) In respect of taxes withheld at the source on or after the first day of January in the year next following that in which the notice is given; andit) In respect of other taxes for the taxable year beginning on or after the first day of January in the year next following that in which the notice is given;b) In Portugal:i) In respect of taxes withheld at source, the fact giving rise to them appearing on or after the first day of January in the year next following the date on which the period specified in the said notice of termination expires; andii) In respect of other taxes as to income arising in the fiscal year beginning on or after the first day of January in the year next following the date on which the period specified in the said notice of termination expires.In witness whereof the undersigned, being duly authorised thereto by their respective Governments, have signed this Convention.Done in duplicate at Seoul this 26th day of the year one thousand nine hundred and ninety six in the Portuguese, Korean and English languages, all texts being equally authentic. In case of divergency of interpretation., the English text shall prevail.For the Government of the Portuguese Republic: Manuel Gervásio Leite.For the Government of the Republic of Korea: Gong Ro-Myung. A Divisão de Redacção e Apoio Audiovisual.

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