Debates Parlamentares - Diário 084, p. 196 (2019-04-05)

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PART I.

SCOPE AND INTERPRETATION OF TERMS

Article 1 – Scope of the Convention

This Convention modifies all Covered Tax Agreements as defined in subparagraph a) of paragraph 1 of

Article 2 (Interpretation of Terms).

Article 2 – Interpretation of Terms

1. For the purpose of this Convention, the following definitions apply:

a) The term “Covered Tax Agreement” means an agreement for the avoidance of double taxation with respect to taxes on income (whether or not other taxes are also covered):

i) that is in force between two or more:

A) Parties; and/or

B) jurisdictions or territories which are parties to an agreement described above and for whose international relations a Party is responsible; and

ii) with respect to which each such Party has made a notification to the Depositary listing the agreement as well as any amending or accompanying instruments thereto (identified

by title, names of the parties, date of signature, and, if applicable at the time of the

notification, date of entry into force) as an agreement which it wishes to be covered by

this Convention.

b) The term “Party” means:

i) A State for which this Convention is in force pursuant to Article 34 (Entry into Force); or

ii) A jurisdiction which has signed this Convention pursuant to subparagraph b) or c) of paragraph 1 of Article 27 (Signature and Ratification, Acceptance or Approval) and for

which this Convention is in force pursuant to Article 34 (Entry into Force).

c) The term “Contracting Jurisdiction” means a party to a Covered Tax Agreement.

d) The term “Signatory” means a State or jurisdiction which has signed this Convention but for which the Convention is not yet in force.

2. As regards the application of this Convention at any time by a Party, any term not defined herein shall, unless the context otherwise requires, have the meaning that it has at that time under the relevant Covered

Tax Agreement.

II SÉRIE-A — NÚMERO 84____________________________________________________________________________________________________________

196

PART I. SCOPE AND INTERPRETATION OF TERMS Article 1 – Scope of the Convention This Convention modifies all Covered Tax Agreements as defined in subparagraph a) of paragraph 1 of Article 2 (Interpretation of Terms). Article 2 – Interpretation of Terms 1. For the purpose of this Convention, the following definitions apply: a) The term “Covered Tax Agreement” means an agreement for the avoidance of double taxation with respect to taxes on income (whether or not other taxes are also covered): i) that is in force between two or more: A) Parties; and/or B) jurisdictions or territories which are parties to an agreement described above and for whose international relations a Party is responsible; and ii) with respect to which each such Party has made a notification to the Depositary listing the agreement as well as any amending or accompanying instruments thereto (identified by title, names of the parties, date of signature, and, if applicable at the time of the notification, date of entry into force) as an agreement which it wishes to be covered by this Convention. b) The term “Party” means: i) A State for which this Convention is in force pursuant to Article 34 (Entry into Force); or ii) A jurisdiction which has signed this Convention pursuant to subparagraph b) or c) of paragraph 1 of Article 27 (Signature and Ratification, Acceptance or Approval) and for which this Convention is in force pursuant to Article 34 (Entry into Force). c) The term “Contracting Jurisdiction” means a party to a Covered Tax Agreement. d) The term “Signatory” means a State or jurisdiction which has signed this Convention but for which the Convention is not yet in force. 2. As regards the application of this Convention at any time by a Party, any term not defined herein shall, unless the context otherwise requires, have the meaning that it has at that time under the relevant Covered Tax Agreement. II SÉRIE-A — NÚMERO 84____________________________________________________________________________________________________________196

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