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

4 Ád€(?ja
decline to supply information solely
because it has no
domestic interest in such information.
5 — In no case shall the provisions
of paragraph 3 be
construed to permita Confracting State to
decline tbstipply
information solely because the information
is hèld by a
bank, other flnancial institution,
nominee or person acting
in an agency or a fiduciary capacity
or bcause it reldtes
to ownership interests in a person.
Articlc 27
Members ofdiplomatic missions and
consuiar posts
Nothing in fhis Cónvention shall
aftèct the fiscal privi
leges ofmernhèrs ofdiplomatic missións
or àonsular pbsts
under the general rules of
internationai law or under the
provisions of special agreernents.
CHAPTER VI
Final provisions
Article 28
Entry into force
— This Convention shall’enter
frito force on the thir
tieth day following the receipt ofthe last
notificaVon, in
writing and through dipiomaticchannels,
stating thatafl the
domestic procedures of both Contracting
States necessary
to that effect have beenfulfilied.
2— The provisions of
this Conventiõn shall have
effect:
a) in Portugal:
i) in respect of taxes
withheld at source, the faet gving
rise to them appearing on or afier
the first day ofJanuary
ofthe calendar year next following
that in which this Con
vention enters into force;
ii) in respect ofother
taxes, as t incorne arising in any
fiscal year beginning onor after the first dy
ofJanuary of
th calendar year next fc.llowing
that in which this Con
vention enters into force;
b) in Croatia:
i) in respect oftaxes
withheld at source, to income derived
on or after the first day ofianuary in
the calendar year next
following that in which this Convention
enters into force;
ii) in respect of other taxes
on income, to taxes
char
geable for any taxabie year beginning
on or afterthe first
day ofianuary in the
calendar year next foliowing that in
which this Convention entêrs into
force.
Article29
Duration and termination
• 1 — This Convention
shall remam in force for an inde
terminate period of time.
2
— Afler the expiration of a period of five
years from
the date of its entry into force;
either Contracting Stâte
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