418-(10)

II SÉRIE-A — NÚMERO 27

ii) Aos demais impostos, relativamente aos rendimentos produzidos no ano fiscal com início em ou depois de 1 de Janeiro imediatamente após a data em que o período referido no aviso de denúncia espira;

b) Na República Checa:

i) Aos impostos devidos na fonte, relativamente às importâncias auferidas em ou depois de 1 de Janeiro do ano civil imediatamente seguinte ao do aviso de denúncia;

ii) Aos demais impostos sobre o rendimento, relativamente aos impostos incidentes em qualquer ano fiscal com início em ou depois de 1 de Janeiro do ano civil imediatamente seguinte ao do aviso de denúncia.

Em testemunho do que os signatários, devidamente autorizados para o efeito, assinaram a presente Convenção.

Feito em duplicado, em Lisboa, aos 24 dias do mês de Maio de 1994, nas línguas portuguesa, checa e inglesa, sendo os três textos autênticos. No caso de interpretação divergente, prevalecerá o texto inglês.

Pelo Governo da República Portuguesa:

José Manuel Durão Barroso, Ministro dos Negócios Estrangeiros.

Pelo Governo da República Checa:

Josef Zielniec, Ministro dos Negócios Estrangeiros.

CONVENTION BETWEEN THE PORTUGUESE REPUBLIC AND THE CZECH REPUBLIC FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME.

The Government of the Portuguese Republic and the Government of the Czech Republic, 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:

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 on 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 the case of Portugal (hereinafter referred to as "Portuguese tax»):

i) The personal income tax [imposto sobre o rendimento das pessoas singulares (IRS)];

ii) The corporate income tax [imposto sobre o rendimento das pessoas colectivas (IRC)]; and

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

b) In the case of the Czech Republic (hereinafter referred to as «Czech tax»):

0 The tax on income of individuals (dan z pfijmu fyzickych osob); and

ii) The tax on income of legal persons (dan z pfijmu pravnickych osob).

4 — The Convention shall apply also to any identical or substantially similar taxes which are imposed after the date of signature of Convention in addition to, or in place of, the existing taxes. The competent authorities of the Contracting States shall notify each other of any substantial changes which have been made in their respective taxation laws.

Article 3

General definitions

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

a) The term «Portugal» means the territory of the Portuguese Republic situated in the European Continent, the archipelagoes of Azores and Madeira, the respective territorial sea and any other zone in which, in accordance with the laws of Portugal and international law, the Portuguese Republic has its jurisdiction or sovereign rights with respect to the exploration and exploitation of the natural resources of the sea bed and subsoil, and of the superjacent waters;

b) The term «the Czech Republic» means the territory in which the tax laws of the Czech Republic are effective;

c) The terms «a Contracting State» and «the other Contracting State» mean Portugal or the Czech Republic, as the context requires;

d) The term «person» includes an individual, a company and any 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 man-