44 | II Série A - Número: 095S1 | 11 de Janeiro de 2012

I 2. It is understood that the benefits foreseen in the Convention shall not be granted to a resident of a Contracting State which is not the beneficia1 owner of the income de- rived from the other Contracting State.
3. The provisions of the Convention shall not apply if it was the main purpose or one of the main pwposes of any person concerned with the creation or assignment of the property or right in respect of which the income is paid to take advantage of those provisions by means of such creation or assignment.
ARTICLE 28 MISCELLANEOUS RLTLES 1. The provisions of this Convention shall not be construed to restrict in any man- ner any exclusion, exemption, deduction, credit, or other allowance now or hereafter accorded: a) by the laws of a Contracting State in the determination of the tax imposed by that Contracting State; b) by any other special arrangement on taxation between the Contracting States or between one of the Contracting States and residents of the other Contracting State.
ARTICLE 29 MEMBERS OF DIPLOMATIC MISSIONS AND CONSULAR POSTS Nothing in this Convention shall affect the fiscal privileges of members of diplo- matic missions or consular posts under the general rules of international law or under the provisions of special agreements.
CHAPTER VI FINAL PROVISIONS ARTICLE 30 ENTRY INTO FORCE 1. This Convention shall enter into force on the thirtieth day following the receipt of the latter notification, in writing and through diplomatic channels, stating that all the domestic procedures of both Contracting States necessary to that effect have been com- pleted.
2. The provisions of this Convention shall have effect: a) in respect of taxes withheld at source, thirty days after the date in which this Convention enters into force;