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

(ii) the wage income tax under chapter VI of the Taxes and Duties Act 8/2008;

(iii) any tax imposed under chapter IX of the Taxes and Duties Act 8/2008; and (iv) the withholding tax imposed under part VI of the Taxes and Duties Act 8/2008;
(hereinafter referred to as “Timor-Leste tax”). 2. The Convention shall apply also to any identical or substantially similar taxes that are imposed after the date of signature of the Convention in addition to, or in place of, the existing taxes. The competent authorities of the Contracting States shall notify each other of significant changes that have been made in their taxation laws. CHAPTER II DEFINITIONS

ARTICLE 3 GENERAL DEFINITIONS

1. For the purposes of this Convention, unless the context otherwise requires: a) the term “Portugal” means the territory of the Portuguese Republic delimited in accordance with the Portuguese legislation and the International Law; b) the term “Timor-Leste” means the territory of the Democratic Republic of Timor-Leste delimited in accordance with the legislation of Timor-Leste and the International Law;

c) the terms “a Contracting State” and “the other Contracting State” mean Portugal or Timor-Leste as the context requires;

d) the term “tax” means Portuguese tax or Timor-Leste tax, as the context requires; e) the term “person” includes an individual, a company and any other body of persons;

f) the term “company” means anybody corporate or any entity that is treated as a body corporate for tax purposes;