Debates Parlamentares - Diário 116S1, p. 240 (2012-02-08)

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

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 agreements. ARTICLE 27 HEADINGS
The headings of the Articles of this Convention are inserted for convenience of reference only and shall not affect the interpretation of the Convention. ARTICLE 28 ENTRY INTO FORCE
1. Each of the Contracting States shall send in writing and through diplomatic channels to the other the notification confirming that its internal procedures necessary for the entry into force of this Convention have been completed. The Convention shall enter into force on the thirtieth day after the date of receipt of the latter notification. 2. The provisions of this Convention shall have effect:
a) in the case of Portugal:

(i) with respect to 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 Convention enters into force; and (ii) with respect to other taxes, as to income arising in any taxable year beginning on or after the first day of January of the calendar year next following that in which the Convention enters into force; and b) in the case of Japan:

(i) with respect to taxes withheld at source, for amounts taxable on or after 1 January in the calendar year next following that in which the Convention enters into force; (ii) with respect to taxes on income which are not withheld at source, as regards income for any taxable year beginning on or after 1 January in the calendar year next following that in which the Convention enters into force; and (iii) with respect to other taxes, as regards taxes for any taxable year beginning on or after 1 January in the calendar year next following that in which the Convention enters into force.
II SÉRIE-A — NÚMERO 116
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240

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240 | II Série A - Número: 116S1 | 8 de Fevereiro de 2012MEMBERS 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 agreements. ARTICLE 27 HEADINGS
The headings of the Articles of this Convention are inserted for convenience of reference only and shall not affect the interpretation of the Convention. ARTICLE 28 ENTRY INTO FORCE
1. Each of the Contracting States shall send in writing and through diplomatic channels to the other the notification confirming that its internal procedures necessary for the entry into force of this Convention have been completed. The Convention shall enter into force on the thirtieth day after the date of receipt of the latter notification. 2. The provisions of this Convention shall have effect:
a) in the case of Portugal:(i) with respect to 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 Convention enters into force; and (ii) with respect to other taxes, as to income arising in any taxable year beginning on or after the first day of January of the calendar year next following that in which the Convention enters into force; and b) in the case of Japan:(i) with respect to taxes withheld at source, for amounts taxable on or after 1 January in the calendar year next following that in which the Convention enters into force; (ii) with respect to taxes on income which are not withheld at source, as regards income for any taxable year beginning on or after 1 January in the calendar year next following that in which the Convention enters into force; and (iii) with respect to other taxes, as regards taxes for any taxable year beginning on or after 1 January in the calendar year next following that in which the Convention enters into force.
II SÉRIE-A — NÚMERO 116
_________________________________________________________________________________________________________________
240
Consultar Diário Original

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