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

OTHER PROVISIONS

1. It is understood that the provisions of the Convention shall not be interpreted so as to prevent the application by a Contracting State of the anti-avoidance provisions provided for in its domestic law.

2. It is understood that the benefits foreseen in the Convention shall not be granted to a resident of a Contracting State which is not the beneficial owner of the income derived from the other Contracting State.

3. The provisions of the Convention shall not apply if it was the main purpose or one of the main purposes of any person concerned with the creation or assignment of the property or right in respect of which the income is paid to take advantage of those provisions by means of such creation or assignment.

ARTICLE 30 MEMBERS OF DIPLOMATIC MISSIONS AND CONSULAR POSTS
Nothing in this Convention 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. CHAPTER VI FINAL PROVISIONS

ARTICLE 31 ENTRY INTO FORCE

1. This Convention shall enter into force on the thirtieth day following the receipt of the latter notification, in writing and through diplomatic channels, stating that all the domestic procedures of both Contracting States necessary to that effect have been completed.

2. The provisions of this Convention 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 next following that in which this Convention enters into force;

II SÉRIE-A — NÚMERO 146
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