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(hereinafter referred to as “Portuguese tax”).

4. The Agreement shall also apply to any identical or substantially similar taxes that are imposed after

the date of signature of this Agreement in addition to, or in place of, the existing taxes. The competent

authorities of the Contracting States shall notify each other of any significant changes that have been made in

their taxation laws.

ARTICLE 3

General Definitions

1. For the purposes of this Agreement, unless the context otherwise requires:

(a) the term “Viet Nam” means the Socialist Republic of Viet Nam; when used in a geographical sense, it

means its land territory, islands, internal waters, territorial sea and airspace above them, the maritime areas

beyond territorial sea including seabed and subsoil thereof over which the Socialist Republic of Viet Nam

exercises sovereignty, sovereign rights and jurisdiction in accordance with national legislation and

international law;

(b) the term “Portugal” when used in a geographical sense comprises the territory of the Portuguese

Republic in accordance with the International Law and the Portuguese legislation;

(c) the terms “a Contracting State” and “the other Contracting State” mean Viet Nam or Portugal as the

context requires;

(d) the term “person” includes an individual, a company and any other body of persons;

(e) the term “company” means any body corporate or any entity that is treated as a body corporate for tax

purposes;

(f) the terms “enterprise of a Contracting State” and “enterprise of the other Contracting State” mean

respectively an enterprise carried on by a resident of a Contracting State and an enterprise carried on by a

resident of the other Contracting State;

(g) the term “national”, in relation to a Contracting State, means:

(i) any individual possessing the nationality of that Contracting State; and

(ii) any legal person, partnership and association deriving its status as such from the laws in force in that

Contracting State;

(h) the term “international traffic” means any transport by a ship or aircraft operated by an enterprise of a

Contracting State, except when the ship or aircraft is operated solely between places in the other Contracting

State; and

(i) the term “competent authority” means:

(i) in the case of Viet Nam, the Minister of Finance or his authorised representative;

(ii) in the case of Portugal, the Minister of Finance, the Director General of the Tax and Customs

Authority or their authorised representative.

2. As regards the application of the Agreement at any time by a Contracting State, any term not defined

therein shall, unless the context otherwise requires, have the meaning that it has at that time under the law of

that State for the purposes of the taxes to which the Agreement applies, any meaning under the applicable tax

laws of that State prevailing over a meaning given to the term under other laws of that State.

ARTICLE 4

Resident

1. For the purposes of this Agreement, the term “resident of a Contracting State” means any person

who, under the laws of that State, is liable to tax therein by reason of his domicile, residence, place of

registration, place of management, or any other criterion of a similar nature and also includes that State and