Debates Parlamentares - Diário 102S1, p. 71 (2012-01-20)

O texto apresentado é obtido de forma automática, não levando em conta elementos gráficos e podendo conter erros. Se encontrar algum erro, por favor informe os serviços através da página de contactos.

Não foi possivel carregar a página pretendida. Reportar Erro

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

obtain the requested information, even though that other State may not need such inforination for its own tax purposes. The obligation contained in the preceding sentence is subject to the limitations of paragraph 3 but in no case shall such limitations be construed to permit a Contracting State to decline to supply information solely because it has no domestic interest in such information.
5. In no case shall the provisions of paragraph 3 be construed to permit a Contracting State to decline to supply information solely because the inforination is held by a bank, other financia1 institution, noininee or person acting in an agency or a fiduciary capacity or because it relates to ownership interests in a person.
ARTICLE 26 MEMBERS OF DIPLOMATIC MISSIONS AND CONSULAR POSTS Nothing in this Convention shall affect the fiscal privileges of members of diplomatic missions or consular posts under the general rules of International Law or under the provisions of special agreeinents.
ARTICLE 27 ENTITLEMENT TO THE BENEFITS OF THE CONVENTION Y 1. It is understood that the provisions of this Convention shall not be interpreted so as to prevent the application by a Contracting State of the anti-avoidance provisions provided for in its doinestic law.
2. It is understood tl-iat the benefits foreseen in this Convention shall not be granted to a resident of a Contracting State which is not the beneficia1 owner of the income derived from the other Contracting State.
3. The provisions of this Convention shall not apply if it was the main purpose or one of the main purposes of any person concerned with the creation or assignment of the property or right in respect of whicli the income is paid to take advantage of those provisions by means of such creation or assignment.
CHAPTER VI FINAL PROVISIONS ARTICLE 28 ENTRY INTO FORCE 1. This Convention shall enter into force thirty days after the date of receipt of the latter of the notifications, in writing through diplomatic channels, conveying the coinpletion of the domestic procedures of each Contracting State required for that pur- pose.

71 | II Série A - Número: 102S1 | 20 de Janeiro de 2012obtain the requested information, even though that other State may not need such inforination for its own tax purposes. The obligation contained in the preceding sentence is subject to the limitations of paragraph 3 but in no case shall such limitations be construed to permit a Contracting State to decline to supply information solely because it has no domestic interest in such information.
5. In no case shall the provisions of paragraph 3 be construed to permit a Contracting State to decline to supply information solely because the inforination is held by a bank, other financia1 institution, noininee or person acting in an agency or a fiduciary capacity or because it relates to ownership interests in a person.
ARTICLE 26 MEMBERS OF DIPLOMATIC MISSIONS AND CONSULAR POSTS Nothing in this Convention shall affect the fiscal privileges of members of diplomatic missions or consular posts under the general rules of International Law or under the provisions of special agreeinents.
ARTICLE 27 ENTITLEMENT TO THE BENEFITS OF THE CONVENTION Y 1. It is understood that the provisions of this Convention shall not be interpreted so as to prevent the application by a Contracting State of the anti-avoidance provisions provided for in its doinestic law.
2. It is understood tl-iat the benefits foreseen in this Convention shall not be granted to a resident of a Contracting State which is not the beneficia1 owner of the income derived from the other Contracting State.
3. The provisions of this Convention shall not apply if it was the main purpose or one of the main purposes of any person concerned with the creation or assignment of the property or right in respect of whicli the income is paid to take advantage of those provisions by means of such creation or assignment.
CHAPTER VI FINAL PROVISIONS ARTICLE 28 ENTRY INTO FORCE 1. This Convention shall enter into force thirty days after the date of receipt of the latter of the notifications, in writing through diplomatic channels, conveying the coinpletion of the domestic procedures of each Contracting State required for that pur- pose.

Descarregar páginas