105 | II Série A - Número: 116S1 | 8 de Fevereiro de 2012

CHAPTER VI FINAL PROVISIONS

Article 28 Entry into Force

1. Each Contracting Party shall notify the other, in writing and through appropriate channels, that all the domestic procedures necessary for the entry into force of this Agreement have been completed. The Agreement shall enter into force on the thirtieth day following the date of the latter notification.

2. The provisions of the Agreement shall have effect:

(a) in the Hong Kong Special Administrative Region,

in respect of Hong Kong Special Administrative Region tax, for any year of assessment beginning on or after 1 April in the calendar year next following that in which the Agreement enters into force;

(b) in Portugal,

(i) in respect of taxes withheld at source, the fact giving rise to them appearing on or after the first day of January of the calendar year next following that in which the Agreement enters into force;

(ii) in respect of other taxes, as to income arising in any fiscal year beginning on or after the first day of January of the calendar year next following that in which the Agreement enters into force.

Article 29 Termination

1. This Agreement shall remain in force indefinitely.

2. However, after the expiration of a period of five years from the date of its entry into force, either Contracting Party may terminate the Agreement. The termination shall be notified in writing and through appropriate channels, before the thirtieth day of June of a calendar year.

3. In the event of termination, the Agreement shall cease to have effect:

(a) in the Hong Kong Special Administrative Region,

in respect of Hong Kong Special Administrative Region tax, for any year of assessment beginning on or after 1 April in the calendar year next following that in which the notice is given;

(b) in Portugal,