Debates Parlamentares - Diário 030S1, p. 156 (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 30 156

AGREEMENT BETWEEN THE PORTUGUESE REPUBLIC AND BELIZE FOR THE EXCHANGE OF

INFORMATION RELATING TO TAX MATTERS

The Portuguese Republic and Belize hereinafter referred to as “Parties”,

Desiring to facilitate the exchange of information with respect to taxes

Have agreed as follows:

Article 1

SCOPE OF THE 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

1. This Agreement shall apply to the following taxes:

a) In respect 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 respect of Belize:

i. The income tax (including surtax or surcharge);

ii. The business tax;

iii. The general sales tax.

2. This Agreement shall apply also to any identical or substantially similar taxes that are imposed after the

date of signature of the Agreement in addition to or in place of the existing taxes if the Parties so agree. The

competent authorities of the Parties shall notify each other of any substantial changes to the taxation and related

information gathering measures covered by the Agreement.

II SÉRIE-A — NÚMERO 30 156 AGREEMENT BETWEEN THE PORTUGUESE REPUBLIC AND BELIZE FOR THE EXCHANGE OF INFORMATION RELATING TO TAX MATTERS The Portuguese Republic and Belize hereinafter referred to as “Parties”, Desiring to facilitate the exchange of information with respect to taxes Have agreed as follows: Article 1 SCOPE OF THE 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 1. This Agreement shall apply to the following taxes: a) In respect 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 respect of Belize: i. The income tax (including surtax or surcharge); ii. The business tax; iii. The general sales tax. 2. This Agreement shall apply also to any identical or substantially similar taxes that are imposed after the date of signature of the Agreement in addition to or in place of the existing taxes if the Parties so agree. The competent authorities of the Parties shall notify each other of any substantial changes to the taxation and related information gathering measures covered by the Agreement.

Descarregar páginas