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53 | II Série A - Número: 102S1 | 20 de Janeiro de 2012

tions between the two countries, have agreed as follows: i 9, I CHAPTER I SCOPE OF THE CONVENTJON I C . .
ARTICLE 1 PERSCbNS COVERED This Convention shall apply to persons who are residents of onc os both of the Contracting States.
b, ARTICLE 2 TAXES COVERED CONVENTION BETWEEN THE PORTUGUESE REPUBLIC AND THE REPILTBLIC OF PANAMA FOR THE AVOIDANCE 0F DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME The Portuguese Republic and the Republic of Panama, desiring to conclude a Convention for the avoidance of double taxation and the preveiltion of fiscal evasion with respect to taxes on income, in order to promote and strengthen the economic rela- 1. This Convention shall apply to taxes on income imposed on behalf of a Con- tracting state or oi its political or administrative subdivisions or local authorities, irre- spective of lhe manner in wliich they are levied.
2. There shall be regarded as taxes on income a11 taxes imposed oii total income, or on elements of income, including taxes on gains froin the alienation of movable or im- movable property, taxes on the total arnounts 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 in particular: a) in Panama: the income tâu provided in the Código Fiscal, Libro IJ< Título I, and its re- lated clecrees and regulatiuns.
(hereinafter refei-red to as "Panamanian tax"); I b) in Portugal: (i) the personal income tax (Imposto sobre o Rendimento das Pessoas Singulares - IRS);