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

AGREEMENT BETWEEN THE PORTUGUESE REPUBLIC AND THE STATE OF QATAR FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME The Portuguese Republic and the State of Qatar, desiring to conclude an Agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, have agreed as follows:

ARTICLE 1 PERSONS COVERED
This Agreement shall apply to persons who are residents of one or both of the Contracting States. ARTICLE 2 TAXES COVERED

1. This Agreement shall apply to taxes on income imposed on behalf of a Contracting State or of its political or administrative subdivisions or local authorities, irrespective of the manner in which they are levied. 2. There shall be regarded as taxes on income all taxes imposed on total income, or on elements of income, including taxes on gains from the alienation of movable or immovable property and taxes on the total amounts of wages or salaries paid by enterprises.

3. The existing taxes to which this Agreement shall apply are in particular:

a) in Portugal, (i) the personal income tax (Imposto sobre o Rendimento das Pessoas Singulares – IRS),

(ii) the corporate income tax (Imposto sobre o Rendimento das Pessoas Colectivas – IRC), and

(iii) the local surtax on corporate income tax (Derrama);
(hereinafter referred to as “Portuguese tax”);

b) in Qatar, the taxes on income; (hereinafter referred to as “Qatari tax”).