198-(30)

II SÉRIE-A — NÚMERO 9

b) To supply information which is not obtainable under the laws or in the normal course of the administration of that or of the other Contracting State;

c) To supply information which would disclose any trade, business, industrial, commercial or professional secret or trade process, or information, the disclosure of which would be contrary to public policy (order public).

Article 27

Members of diplomatic missions and consular posts

Nothing in this Convention shall affect the fiscal privileges of members of diplomatic missions or consular posts under the general rules of international law or under the provisions of special agreements.

Article 28 Other provisions

1 — The provisions of this Convention shall not be construed as restricting in any way the exemptions, allowances, deduction, credits or other reliefs which are or may be granted:

a) Under the laws of a Contracting State for the purpose of determining the tax levied by such State; or

b) Under any special agreement concluded by a Contracting State.

2 — The competent authorities of both Contracting States shall endeavour to solve the cases of undue use of this Convention.

CHAPTER VI Final provisions

' ' Article 29

Entry into force

1 ■.— The Contracting States shall notify each other that the constitutional requirements for the entry into force of this Convention have been complied with. The Convention shall enter into force thirty days after the date of the latter of the notifications.

2 — This Convention shall apply:

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

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

3 — The Convention between the Contracting States for the Avoidance of Double Taxation of Air Transport Enterprises, signed in Caracas on 29th May 1978 shall cease to have effect in respect of taxes concerning any period of time to which this Convention shall apply regard to such taxes.

Article 30 Termination

This Convention shall remain in force indefinitely but either of the Contracting States may, on or before the thirtieth day of June in any calendar year from the third year following that in which the notifications have been given, terminate the Convention through diplomatic channels. In such event, this Convention shall cease to have effect:

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

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

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

Done at this day of 23th April 1996, in Lisbon in duplicate in the Portuguese, Spanish 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:

Jaime José Matos da Gama, Minister for Foreign Affairs.

For the Government of the Republic of V'enezucta,-.

Miguel Angel Burelli Rivas, Minister for Foreign Affairs.

protocol

At the moment of signature of the Convention for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income concluded this day between the Government of the Portuguese Republic and the Government of the Republic of Venezuela, the undersigned have agreed upon the following additional provisions, which form an integral part of the Convention:

Ad. article 2

If for any reason the Republic of Venezuela is able to exempt the payment of the tax on industrial and commercial patent or a similar tax, such tax would be covered automatically by this Convention. The National Government of Venezuela undertakes to do its best efforts to reach an agreement with Venezuelan local authorities for the purpose of securing an exemption to Portuguese persons of the tax on industrial and commercial patent to meet the general commitment undertaken by both Contracting States to avoid double taxation. Portugal reserves the right to exclude its local taxes from the scope of this Convention if Venezuelan local authorities impose the tax on industrial and commercial patent or similar tax on enterprises from such Contracting State. The competent authorities shall endeavor to resolve by the mutual agreement procedure any dispute arising, from the application of this provision.