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

(ii) in the case of Portugal, the Minister of Finance, the Director General of Taxation (Director-Geral dos Impostos) or their authorized representative;

(e) the term “Contracting Party” or “Party” means the Hong Kong Special Administrative Region or Portugal, as the context requires;

(f) the terms “enterprise of a Contracting Party” and “enterprise of the other Contracting Party” mean respectively an enterprise carried on by a resident of a Contracting Party and an enterprise carried on by a resident of the other Contracting Party;

(g) the term “international traffic” means any transport by a ship or aircraft operated by an enterprise of a Contracting Party except when the ship or aircraft is operated solely between places in the other Contracting Party;

(h) the term “national”, in relation to Portugal means:

(i) any individual possessing the nationality of Portugal; and

(ii) any legal person, partnership or association deriving its status as such from the laws in force in Portugal;

(i) the term “person” includes an individual, a company, a trust, a partnership and any other body of persons. 2. In the Agreement, the terms “Hong Kong Special Administrative Region tax” and “Portuguese tax” do not include any penalty or interest imposed under the laws of either Contracting Party relating to the taxes to which the Agreement applies by virtue of Article 2.

3. As regards the application of the Agreement at any time by a Contracting Party, any term not defined therein shall, unless the context otherwise requires, have the meaning that it has at that time under the law of that Party for the purposes of the taxes to which the Agreement applies, any meaning under the applicable tax laws of that Party prevailing over a meaning given to the term under other laws of that Party.

Article 4 Resident

1. For the purposes of this Agreement, the term “resident of a Contracting Party” means:

(a) in the case of the Hong Kong Special Administrative Region,

(i) any individual who ordinarily resides in the Hong Kong Special Administrative Region;

(ii) any individual who stays in the Hong Kong Special Administrative Region for more than 180 days during a year of assessment or for more than 300 days in two consecutive years of assessment one of which is the relevant year of assessment;