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115 | II Série A - Número: 018S2 | 18 de Outubro de 2010

AGREEMENT BETWEEN THE PORTUGUESE REPUBLIC AND JERSEY FOR THE EXCHANGE OF INFORMATION RELATING TO TAX MATTERS

Whereas the Portuguese Republic and the Government of Jersey (the Parties) wish to enhance and facilitate the terms and conditions governing the exchange of information related to taxes; Whereas it is acknowledged that the Government of Jersey has the right under the terms of its entrustment from the UK to negotiate, conclude, perform and subject to the terms of this Agreement, terminate a tax information exchange agreement with the Portuguese Republic; Now, therefore, the Parties have agreed to conclude the following Agreement which contains obligations on the part of the Parties only.

ARTICLE1 SCOPE OF THE AGREEMENT

1. The competent authorities of the Parties shall provide assistance through exchange of information upon request as set forth in this Agreement. Such information shall:

a) Be foreseeably relevant to the administration and enforcement of the domestic laws of the Requesting Party concerning taxes covered by this Agreement; b) Include information that is foreseeably relevant to the determination, assessment and collection of such taxes, the recovery and enforcement of tax claims, or the investigation or prosecution of criminal tax matters; and c) Be treated as confidential as set forth in this Agreement.

Article 2 Jurisdiction

A requested party is not obliged to provide information which is neither held by its authorities, nor in the possession of, nor in the control of nor obtainable by persons who are within its territorial jurisdiction. Article 3 Taxes covered

1. This Agreement shall apply to the following taxes imposed by the Parties:

a) In case of Portugal: i) Personal income tax (imposto sobre o rendimento das pessoas singulares – IRS); ii) Corporate income tax (imposto sobre o rendimento das pessoas colectivas – IRC); iii) Local surtax on corporate income tax (Derrama); iv) Stamp duty on gratuitous transfers (Imposto do Selo sobre as transmissões gratuitas); v) Value added tax (Imposto sobre o valor acrescentado).

b) In case of Jersey:

i) The income tax; ii) The goods and services tax.

2. This Agreement shall apply also to any identical taxes imposed after the date of signature of the Agreement in addition to or in place of the existing taxes. This Agreement shall apply also to any substantially similar taxes imposed after the date of signature of the Agreement in addition to or in place of the existing