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

(ii) the corporate income tax (Imposto sobre o Rendimento das Pessoas Colectivas - IRC); and (iii) the local surtax on corporate income tax (Derrama); I I (hereinafter referred to as "Portuguese tax").
4. The Convention shall apply also to any identical or substantially similar taxes that are imposed after the date of signature of the Convention in addition to, or in place of, the existing taxes. The competent authorities of the Contracting States shall notify each other of any significant changes that have been made in their taxation laws.
CHAPTER I1 DEFINITIONS ARTICLE 3 GENERAL DEFINITIONS I I 1. For the purposes of this Convention, unless the context othenvise requires: a) the term "Panama" when used in a geographical sense comprises the territory of the Republic of Panama in accordance with International Law and the Panainanian legislation; b) the term "Portugal" when used in a geographical sense comprises the territory of the Portuguese Republic in accordance with the International Law and the Portuguese legislation; c) the terms "a Contracting State" and "the other Contracting State" mean Panaina or Portugal as the context requires; d) the term "tax" means Panamanian tax or Portuguese tax, as the context requires; e) the term "person" includes an individual, a company and any other body of persons; f) the term "company" ineans any body corporate or any entity that is treated as a body corporate for tax purposes; g) the terms "enterprise of a Contracting State" and "enterprise of the other Contracting State" mean respectively an enterprise carried on by a resident of a Contracting State and an enterprise carried on by a resident of the other Contracting State;