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26 DE MAIO DE 1999

1868-(47)

2 — The provisions of article 24 shall be construed in the sense that insofar as the deductibility of the incurred disbursements is concerned, each Contracting State may apply its own procedures regarding the burden of proof.

3 — The provisions of paragraph 2 shall not be construed as preventing a Contracting State from charging the profits of a permanent establishment which a company of the other Contracting State has in the first mentioned State at a rate of tax which is higher than that imposed on the profits of a similar company of the first mentioned Contracting State subject to the difference between the two rates not being more than 10%.

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

Done in duplicate, at Lisbon this 11 day of September 1998, in Portuguese, Hindi and English languages, each

text being equally authentic, the English text prevailing in case of doubt.

For the Government of the Portuguese Republic:

For the Government of the Republic of India:

A Divisão de Redacção e Apoio Audiovisual.