Debates Parlamentares - Diário 030, p. 47 (2016-11-18)

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18 DE NOVEMBRO DE 2016 47

2. The provisions of the present Convention shall have effect:

a) in respect of taxes withheld at source, where the event giving rise to them occurs on or after the first day

of January next following the date on which this Convention enters into force; and

b) in respect of other taxes, for income arising in any fiscal year beginning on or after the first day of January

next following the date on which this Convention enters into force.

ARTICLE 30

DURATION AND TERMINATION

1. This Convention shall remain in force for an unlimited period of time.

2. Following the expiration of an initial period of five years, either Contracting State may denounce the present

Convention upon notification, in writing, through diplomatic channels, before the first day of July of the current

calendar year.

3. In case of denunciation, the present Convention shall cease to have effect:

a) in respect of taxes withheld at source, where the event giving rise to them occurs on or after the first day

of January next following the date specified in the notice of termination; and

b) in respect of other taxes, for income arising in any fiscal year beginning on or after the first day of January

next following the date specified in the notice of termination.

ARTICLE 31

REGISTRATION

The Contracting State in whose territory this Convention is signed shall transmit it to the Secretariat of the

United Nations for registration, in accordance with Article 102 of the Charter of the United Nations, as soon as

possible after its entry into force, and shall notify the other Contracting State of the completion of this procedure,

as well as of its registration number.

IN WITNESS WHEREOF the undersigned, duly authorized thereto, have signed this Convention.

DONE at New York on the 27 of september of 2015, in two originals, in the Portuguese, Catalan and English

languages. In case of any divergence of interpretation, the English text shall prevail.

18 DE NOVEMBRO DE 2016 47 2. The provisions of the present Convention shall have effect: a) in respect of taxes withheld at source, where the event giving rise to them occurs on or after the first day of January next following the date on which this Convention enters into force; and b) in respect of other taxes, for income arising in any fiscal year beginning on or after the first day of January next following the date on which this Convention enters into force. ARTICLE 30 DURATION AND TERMINATION 1. This Convention shall remain in force for an unlimited period of time. 2. Following the expiration of an initial period of five years, either Contracting State may denounce the present Convention upon notification, in writing, through diplomatic channels, before the first day of July of the current calendar year. 3. In case of denunciation, the present Convention shall cease to have effect: a) in respect of taxes withheld at source, where the event giving rise to them occurs on or after the first day of January next following the date specified in the notice of termination; and b) in respect of other taxes, for income arising in any fiscal year beginning on or after the first day of January next following the date specified in the notice of termination. ARTICLE 31 REGISTRATION The Contracting State in whose territory this Convention is signed shall transmit it to the Secretariat of the United Nations for registration, in accordance with Article 102 of the Charter of the United Nations, as soon as possible after its entry into force, and shall notify the other Contracting State of the completion of this procedure, as well as of its registration number. IN WITNESS WHEREOF the undersigned, duly authorized thereto, have signed this Convention. DONE at New York on the 27 of september of 2015, in two originals, in the Portuguese, Catalan and English languages. In case of any divergence of interpretation, the English text shall prevail.

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