39 | II Série A - Número: 053S1 | 23 de Dezembro de 2014

or administrative subdivisions or of its loca1 autb.orities,
irrespective ofthe manner in which they are levied.
2 — There shail be regarded as taxes on incorne ali
taxes imposed on total incorne, or on elements of income,
inciuding taxes on gains from the alienation ofmovable or
immovable property, taxes on the total amounts of wages
or salaries paid bv enterprises, as well às taxes on capital
appreciation.
3 -— The existing taxes to which this Convention shall
apply are in particular:
a) in Portugal:
i) the personal income tax (iiposto 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 tax (derramas);
(hereinafter referred to as «Portuguese tax»).
b) n Croatia:
i) the profit tax;
ii) the income tax;
iii) the local incorne tax and any other surcharge levied
on one ofthese taxes;
(hereinafter referred to as .4Croatian tax»)..
• 4 The Convention shall’ apply also toany identcal or
substantially similar taxes that are imposed after’thedate
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 ofany significant
changes that have been made in their taxation laws.
CHAPTER II
Defiflitions
Article 3
General definitions
1 -—For the purposes of this Convention, unless the
contet otherwise requires:
a) the temi ((Portugal» means the territory of the Por
tuguese Republicsituated in the European Continent, the
archipelagos ofAzores and Madeirã;’inciuding the territo
rial sea and iniand waters thereof as well as the contineri
tal shelf and any other area wherein the P rtuguese state
exercises sovereign rights or jurisdiction in accordance
with the rules of international law;
b) the term «Croatia» means the tertitory ófthe Republic
of Croatia as well as those maritirne areas adjacent to the
outer limit oftefritorial séa, including seabed and subsoil
thereof, over which the Republic ofCroatià in riccordãnce
with international laW and the lws of the Repubiic of
Croatia exercises its sovereign rights and juridiction;
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