Debates Parlamentares - Diário 116S1, p. 372 (2012-02-08)

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

MEMBERS OF DIPLOMATIC MISSIONS AND CONSULAR POSTS
Nothing in this Agreement 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 28 ENTRY INTO FORCE

1. Each of the Contracting States shall notify the other in writing through the diplomatic channels of the completion of the procedures required by law for the bringing into force of this Agreement. This Agreement shall enter into force thirty days after the date of receipt of the later of these notifications.

2. The provisions of this Agreement shall have effect:

a) 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 immediately following that in which this 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 immediately following that in which this Agreement enters into force; b) In Qatar:

(i) with regard to taxes withheld at source, in respect of amounts paid or credited on or after the first day of January of the calendar year immediately following the year in which this Agreement enters into force; and

(ii) with regard to other taxes, in respect of taxable years beginning on or after the first day of January of the calendar year immediately following the year in which the Agreement enters into force.

ARTICLE 29 TERMINATION

1. This Agreement shall continue in effect indefinitely but either Contracting State may, on or before the thirtieth day of June of any calendar year beginning after the expiration of a period of five years from the date of its entry into force, give to the other Contracting State a notice of termination in writing through diplomatic channels.

II SÉRIE-A — NÚMERO 116
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372

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372 | II Série A - Número: 116S1 | 8 de Fevereiro de 2012MEMBERS OF DIPLOMATIC MISSIONS AND CONSULAR POSTS
Nothing in this Agreement 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 28 ENTRY INTO FORCE1. Each of the Contracting States shall notify the other in writing through the diplomatic channels of the completion of the procedures required by law for the bringing into force of this Agreement. This Agreement shall enter into force thirty days after the date of receipt of the later of these notifications.2. The provisions of this Agreement shall have effect:a) 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 immediately following that in which this 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 immediately following that in which this Agreement enters into force; b) In Qatar:(i) with regard to taxes withheld at source, in respect of amounts paid or credited on or after the first day of January of the calendar year immediately following the year in which this Agreement enters into force; and(ii) with regard to other taxes, in respect of taxable years beginning on or after the first day of January of the calendar year immediately following the year in which the Agreement enters into force.ARTICLE 29 TERMINATION1. This Agreement shall continue in effect indefinitely but either Contracting State may, on or before the thirtieth day of June of any calendar year beginning after the expiration of a period of five years from the date of its entry into force, give to the other Contracting State a notice of termination in writing through diplomatic channels.II SÉRIE-A — NÚMERO 116
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372
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