Debates Parlamentares - Diário 030, p. 58 (2016-11-18)

O texto apresentado é obtido de forma automática, não levando em conta elementos gráficos e podendo conter erros. Se encontrar algum erro, por favor informe os serviços através da página de contactos.

Não foi possivel carregar a página pretendida. Reportar Erro

II SÉRIE-A — NÚMERO 30 58

AGREEMENT BETWEEN THE PORTUGUESE REPUBLIC AND THE GOVERNMENT OF THE BRITISH

VIRGIN ISLANDS, FOR THE EXCHANGE OF INFORMATION RELATING TO TAXES

Whereas the Portuguese Republic and the Government of the British Virgin Islands (“the Parties”) recognise

that present legislation already provides for cooperation and the exchange of information in tax matters;

Whereas the Parties have long been active in international efforts in the fight against financial and other

crimes, including the targeting of terrorist financing;

Whereas it is acknowledged that the Parties are competent to negotiate and conclude a tax information

exchange agreement;

Whereas the British Virgin Islands on the 2nd April 2002 entered into a formal written commitment to the

OECD's principles of transparency and exchange of information and subsequently have participated actively in

the OECD Global Forum on Taxation;

Whereas the Parties wish to enhance and facilitate the terms and conditions governing the exchange of

information relating to taxes;

Whereas the Parties recognise that they will never engage in “fishing expeditions”;

Now, therefore, the Parties have agreed to conclude the following Agreement which contains obligations on

the part of the Parties only:

ARTICLE 1

SCOPE OF AGREEMENT

The competent authorities of the Parties shall provide assistance through exchange of information upon

request as set forth in this Agreement. Such information shall:

a) Be foreseeably relevant to the administration and enforcement of the domestic laws of the Requesting

Party concerning taxes covered by this Agreement;

b) Include information that is foreseeably relevant to the determination, assessment and collection of such

taxes, the recovery and enforcement of tax claims, or the investigation or prosecution of criminal tax matters; and

c) Be treated as confidential as set forth in this Agreement.

ARTICLE 2

JURISDICTION

A Requested Party is not obligated to provide information which is neither held by its authorities nor in the

possession of or obtainable by persons who are within its territorial jurisdiction.

ARTICLE 3

TAXES COVERED

2. The taxes covered by this Agreement are:

a) In the case of Portugal:

i. Personal income tax (Imposto sobre o Rendimento das Pessoas Singulares - IRS);

ii. Corporate income tax (Imposto sobre o Rendimento das Pessoas Colectivas – IRC);

iii. Local surtax on corporate income tax (Derrama);

iv. Stamp duty on gratuitous transfers (Imposto do Selo sobre as transmissões gratuitas).

b) In the case of the British Virgin Islands,

i. The income tax;

II SÉRIE-A — NÚMERO 30 58 AGREEMENT BETWEEN THE PORTUGUESE REPUBLIC AND THE GOVERNMENT OF THE BRITISH VIRGIN ISLANDS, FOR THE EXCHANGE OF INFORMATION RELATING TO TAXES Whereas the Portuguese Republic and the Government of the British Virgin Islands (“the Parties”) recognise that present legislation already provides for cooperation and the exchange of information in tax matters; Whereas the Parties have long been active in international efforts in the fight against financial and other crimes, including the targeting of terrorist financing; Whereas it is acknowledged that the Parties are competent to negotiate and conclude a tax information exchange agreement; Whereas the British Virgin Islands on the 2nd April 2002 entered into a formal written commitment to the OECD's principles of transparency and exchange of information and subsequently have participated actively in the OECD Global Forum on Taxation; Whereas the Parties wish to enhance and facilitate the terms and conditions governing the exchange of information relating to taxes; Whereas the Parties recognise that they will never engage in “fishing expeditions”; Now, therefore, the Parties have agreed to conclude the following Agreement which contains obligations on the part of the Parties only: ARTICLE 1 SCOPE OF AGREEMENT The competent authorities of the Parties shall provide assistance through exchange of information upon request as set forth in this Agreement. Such information shall: a) Be foreseeably relevant to the administration and enforcement of the domestic laws of the Requesting Party concerning taxes covered by this Agreement; b) Include information that is foreseeably relevant to the determination, assessment and collection of such taxes, the recovery and enforcement of tax claims, or the investigation or prosecution of criminal tax matters; and c) Be treated as confidential as set forth in this Agreement. ARTICLE 2 JURISDICTION A Requested Party is not obligated to provide information which is neither held by its authorities nor in the possession of or obtainable by persons who are within its territorial jurisdiction. ARTICLE 3 TAXES COVERED 2. The taxes covered by this Agreement are: a) In the case of Portugal: i. Personal income tax (Imposto sobre o Rendimento das Pessoas Singulares - IRS); ii. Corporate income tax (Imposto sobre o Rendimento das Pessoas Colectivas – IRC); iii. Local surtax on corporate income tax (Derrama); iv. Stamp duty on gratuitous transfers (Imposto do Selo sobre as transmissões gratuitas). b) In the case of the British Virgin Islands, i. The income tax;

Descarregar páginas