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

(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 next following that in which this Convention enters into force; b) in Timor-Leste:

(i) in respect of withholding tax on income that is derived by a non-resident, in relation to income derived on or after 1 January in the calendar year next following that in which the Convention enters into force;

(ii) in respect of other Timor-Leste tax, in relation to income or gains of any year of income beginning on or after 1 January in the calendar year next following that in which the Convention enters into force.

ARTICLE 32 DURATION AND TERMINATION

1. This Convention shall remain in force for an indeterminate period of time.

2. After the expiration of a period of three years from the date of its entry into force, either Contracting State may terminate this Convention. The termination shall be notified in writing and through diplomatic channels, before the thirtieth day of June of a calendar year.

3. In the event of termination, this Convention shall cease to 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 the notice of termination is given;

(ii) in respect of other taxes, as to income arising in the fiscal year beginning on or after the first day of January of the calendar year next following that in which the notice of termination is given;

b) in Timor-Leste:

(i) in respect of withholding tax on income that is derived by a non-resident, in relation to income derived on or after 1 January in the calendar year next following that in which the notice of termination is given;