Debates Parlamentares - Diário 160S1, p. 44 (2014-08-23)

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a) the Barbados Exempt Insurance Act;

b) the Barbados International Financial Services Act;

c) or any other identical or substantially similar legislation or administrative

practice in addition to, or replacing such regimes, even if enacted after the

entry into force of this Convention, unless the competent authorities of the

Contracting States decide otherwise by mutual agreement,

shall be entitled to receive the benefits of this Convention (subject to all applicable

conditions or limitations) other than the benefits of Articles 7 (Business Profits), 8

(Shipping and Air Transport), 10 (Dividends), 11 (Interest), 12 (Royalties), and 13

(Capital Gains).

5. Notwithstanding paragraphs 1, 2 and 3, a person that is entitled to income tax benefits in a Contracting State under the provisions of any legislation or administrative

practice that provides for a tax rate that is substantially lower than the generally

applicable tax rate shall not be entitled to receive the benefits of Articles 7 (Business

Profits), 8 (Shipping and Air Transport), 10 (Dividends), 11 (Interest), 12 (Royalties),

and 13 (Capital Gains) unless that person is engaged in active business in that

Contracting State.

ARTICLE 28

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 29

ENTRY INTO FORCE

1. This Convention shall enter into force thirty days after the date of receipt of the

later of the notifications, in writing and through diplomatic channels, conveying the

completion of the internal procedures of each Contracting State required for that

purpose.

2. The provisions of this Convention shall have effect:

a) 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 160____________________________________________________________________________________________________________

a) the Barbados Exempt Insurance Act; b) the Barbados International Financial Services Act; c) or any other identical or substantially similar legislation or administrative practice in addition to, or replacing such regimes, even if enacted after the entry into force of this Convention, unless the competent authorities of the Contracting States decide otherwise by mutual agreement, shall be entitled to receive the benefits of this Convention (subject to all applicable conditions or limitations) other than the benefits of Articles 7 (Business Profits), 8 (Shipping and Air Transport), 10 (Dividends), 11 (Interest), 12 (Royalties), and 13 (Capital Gains). 5. Notwithstanding paragraphs 1, 2 and 3, a person that is entitled to income tax benefits in a Contracting State under the provisions of any legislation or administrative practice that provides for a tax rate that is substantially lower than the generally applicable tax rate shall not be entitled to receive the benefits of Articles 7 (Business Profits), 8 (Shipping and Air Transport), 10 (Dividends), 11 (Interest), 12 (Royalties), and 13 (Capital Gains) unless that person is engaged in active business in that Contracting State. ARTICLE 28 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 29 ENTRY INTO FORCE 1. This Convention shall enter into force thirty days after the date of receipt of the later of the notifications, in writing and through diplomatic channels, conveying the completion of the internal procedures of each Contracting State required for that purpose. 2. The provisions of this Convention shall have effect: a) 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 160____________________________________________________________________________________________________________44

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