Debates Parlamentares - Diário 030, p. 46 (2016-11-18)

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II SÉRIE-A — NÚMERO 30 46

d) Kept in a form that permits identification of the data subjects for no longer than is necessary for the

purposes for which the data were collected or for which they are further processed; they shall be erased after

that period.

2. If a person whose data are transferred requests access to them, the requested Contracting State shall

grant that person direct access to those data and correct them, except where this request may be refused under

the applicable laws.

3. The data received by the competent authorities of the Contracting States within the framework of this

Convention shall not be transferred to a third party without the prior consent of the requested Contracting State

and the appropriate legal safeguards for the protection of personal data, in accordance with the applicable laws.

ARTICLE 27

MEMBERS OF DIPLOMATIC MISSIONS AND

CONSULAR POSTS

The provisions of the Convention shall not affect the fiscal privileges of members of diplomatic missions or

consular posts or permanent delegations to international organizations, under the general rules of international

law or under the provisions of special agreements.

ARTICLE 28

ENTITLEMENT TO THE BENEFITS OF THE CONVENTION

1. The provisions of this Convention shall not be interpreted so as to prevent the application by a Contracting

State of the anti-avoidance provisions provided for in its domestic law.

2. This Convention shall not prevent the Contracting States from applying their domestic rules regarding

international fiscal transparency “Controlled Foreign Company (CFC) rules”.

3. The benefits foreseen in this Convention shall not be granted to a resident of a Contracting State which

is not the beneficial owner of the income derived from the other Contracting State.

4. The provisions of this Convention shall not apply if the main purpose or one of the main purposes of any

person concerned with the creation or assignment of the property or right in respect of which the income is paid

was to take advantage of those provisions by means of such creation or assignment.

5. Notwithstanding any other provision of this Convention, where this Convention provides that an item of

income shall be taxable only in a Contracting State, such item of income may nevertheless be taxed in the other

State, but only if such item of income is not subject to tax in the first-mentioned Contracting State.

6. Notwithstanding any other provision of this Convention, where under any provision of this Convention a

Contracting State reduces the rate of tax on, or exempts from tax, an item of income of a resident of the other

Contracting State and under the laws in force in that other Contracting State that resident in respect of that item

is subject to tax in that other State only on that part of such income and not by reference to the full amount thereof,

then the reduction or exemption shall apply only to so much of the income as is subject to tax in that other State.

7. With respect to the application of the above provisions, the competent authorities of the Contracting

States may consult together for the purpose of applying those provisions, taking into account the particular

circumstances of the case.

CHAPTER VI

FINAL PROVISIONS

ARTICLE 29

ENTRY INTO FORCE

1. The present Convention shall enter into force thirty days after the date of receipt of the latter of the

notifications, in writing, through diplomatic channels, conveying the completion of the internal procedures of each

Contracting State required for that purpose.

II SÉRIE-A — NÚMERO 30 46 d) Kept in a form that permits identification of the data subjects for no longer than is necessary for the purposes for which the data were collected or for which they are further processed; they shall be erased after that period. 2. If a person whose data are transferred requests access to them, the requested Contracting State shall grant that person direct access to those data and correct them, except where this request may be refused under the applicable laws. 3. The data received by the competent authorities of the Contracting States within the framework of this Convention shall not be transferred to a third party without the prior consent of the requested Contracting State and the appropriate legal safeguards for the protection of personal data, in accordance with the applicable laws. ARTICLE 27 MEMBERS OF DIPLOMATIC MISSIONS AND CONSULAR POSTS The provisions of the Convention shall not affect the fiscal privileges of members of diplomatic missions or consular posts or permanent delegations to international organizations, under the general rules of international law or under the provisions of special agreements. ARTICLE 28 ENTITLEMENT TO THE BENEFITS OF THE CONVENTION 1. The provisions of this Convention shall not be interpreted so as to prevent the application by a Contracting State of the anti-avoidance provisions provided for in its domestic law. 2. This Convention shall not prevent the Contracting States from applying their domestic rules regarding international fiscal transparency “Controlled Foreign Company (CFC) rules”. 3. The benefits foreseen in this Convention shall not be granted to a resident of a Contracting State which is not the beneficial owner of the income derived from the other Contracting State. 4. The provisions of this Convention shall not apply if the main purpose or one of the main purposes of any person concerned with the creation or assignment of the property or right in respect of which the income is paid was to take advantage of those provisions by means of such creation or assignment. 5. Notwithstanding any other provision of this Convention, where this Convention provides that an item of income shall be taxable only in a Contracting State, such item of income may nevertheless be taxed in the other State, but only if such item of income is not subject to tax in the first-mentioned Contracting State. 6. Notwithstanding any other provision of this Convention, where under any provision of this Convention a Contracting State reduces the rate of tax on, or exempts from tax, an item of income of a resident of the other Contracting State and under the laws in force in that other Contracting State that resident in respect of that item is subject to tax in that other State only on that part of such income and not by reference to the full amount thereof, then the reduction or exemption shall apply only to so much of the income as is subject to tax in that other State. 7. With respect to the application of the above provisions, the competent authorities of the Contracting States may consult together for the purpose of applying those provisions, taking into account the particular circumstances of the case. CHAPTER VI FINAL PROVISIONS ARTICLE 29 ENTRY INTO FORCE 1. The present Convention shall enter into force thirty days after the date of receipt of the latter of the notifications, in writing, through diplomatic channels, conveying the completion of the internal procedures of each Contracting State required for that purpose.

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