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34 | II Série A - Número: 146S1 | 21 de Março de 2012

CONVENTION BETWEEN THE PORTUGUESE REPUBLIC AND THE DEMOCRATIC REPUBLIC OF TIMOR-LESTE FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME

The Portuguese Republic and the Democratic Republic of Timor-Leste, Desiring to conclude a Convention for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income, Have agreed as follows:

CHAPTER I SCOPE OF THE CONVENTION

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

1. The existing taxes to which this Convention 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 surtaxes on corporate income (derramas);
(hereinafter referred to as “Portuguese tax”);

b) in Timor-Leste:

(i) the income tax under chapter VII of the Taxes and Duties Act 8/2008;