Debates Parlamentares - Diário 116S1, p. 246 (2012-02-08)

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

which such financial assistance was provided.

b) The provisions of subparagraph a) shall not apply if the resident of that other Contracting State acquired any shares in the financial institution from the first-mentioned Contracting State before the entry into force of the Convention or pursuant to a binding contract entered into before the entry into force of the Convention.
11. With reference to Article 15 of the Convention, the term "a member of the board of directors of a company" includes a member of the supervisory board (conselho fiscal) or another similar organ of a company which is a resident of Portugal, as foreseen in the corporate law (Código das Sociedades Comerciais).
12. With reference to paragraph 5 of Article 24 of the Convention: a) the provisions of paragraph 5 of Article 24 of the Convention shall apply only to a case covered by Article 9 of the Convention;

b) notwithstanding the provisions of subparagraph a) of this paragraph, if Portugal concludes a bilateral agreement for the avoidance of double taxation with another state on the broader scope of the provisions of arbitration after the entry into force of the Convention, then the provisions of paragraph 5 of Article 24 of the Convention shall apply to a case within the same broader scope from the thirtieth day after the date of receipt of the notification as referred to in subparagraph c) of this paragraph, provided that the presentation as referred to in subparagraph b) of paragraph 5 of Article 24 of the Convention is made on or after that thirtieth day;

c) Portugal shall send Japan through diplomatic channels without delay the notification confirming the entry into force of such an agreement.
13. With reference to paragraph 5 of Article 24 of the Convention: a) The competent authorities shall by mutual agreement establish a procedure in order to ensure that an arbitration decision will be implemented within two years from a request for arbitration as referred to in paragraph 5 of Article 24 of the Convention unless actions or inaction of a person directly affected by the case presented pursuant to that paragraph hinder the resolution of the case or unless the competent authorities and that person agree otherwise.

246 | II Série A - Número: 116S1 | 8 de Fevereiro de 2012which such financial assistance was provided.b) The provisions of subparagraph a) shall not apply if the resident of that other Contracting State acquired any shares in the financial institution from the first-mentioned Contracting State before the entry into force of the Convention or pursuant to a binding contract entered into before the entry into force of the Convention.
11. With reference to Article 15 of the Convention, the term "a member of the board of directors of a company" includes a member of the supervisory board (conselho fiscal) or another similar organ of a company which is a resident of Portugal, as foreseen in the corporate law (Código das Sociedades Comerciais).
12. With reference to paragraph 5 of Article 24 of the Convention: a) the provisions of paragraph 5 of Article 24 of the Convention shall apply only to a case covered by Article 9 of the Convention;b) notwithstanding the provisions of subparagraph a) of this paragraph, if Portugal concludes a bilateral agreement for the avoidance of double taxation with another state on the broader scope of the provisions of arbitration after the entry into force of the Convention, then the provisions of paragraph 5 of Article 24 of the Convention shall apply to a case within the same broader scope from the thirtieth day after the date of receipt of the notification as referred to in subparagraph c) of this paragraph, provided that the presentation as referred to in subparagraph b) of paragraph 5 of Article 24 of the Convention is made on or after that thirtieth day;c) Portugal shall send Japan through diplomatic channels without delay the notification confirming the entry into force of such an agreement.
13. With reference to paragraph 5 of Article 24 of the Convention: a) The competent authorities shall by mutual agreement establish a procedure in order to ensure that an arbitration decision will be implemented within two years from a request for arbitration as referred to in paragraph 5 of Article 24 of the Convention unless actions or inaction of a person directly affected by the case presented pursuant to that paragraph hinder the resolution of the case or unless the competent authorities and that person agree otherwise.

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