MOTION FOR RESOLUTION No. 46 /X

Aware of the importance that is the conclusion of this Convention, by regulating the

matters concerning the taxation of the respective local representations and members of your

staff, for the enhancement of the special friendship ties that link Portugal and the Region

Special Administrative of Macau;

Thus:

Under the terms of the paragraph d) of Article 197 (1) of the Constitution, the Government presents to the

Assembly of the Republic the following motion for a resolution:

Approve the Convention between the Portuguese Republic and the Special Administrative Region of

Macau of the People's Republic of China on the Fiscal Privileges applicable to its

Delegations and Members of their Staff, signed in Lisbon on June 23, 2006, whose

text, in its authenticated version in the Portuguese and Chinese language, publishes in annex.

Seen and approved in Council of Ministers of November 23, 2006

The Prime Minister

The Minister of the Presidency

The Minister of Parliamentary Affairs

Convention between the Portuguese Republic and the Special Administrative Region

from Macau of the People's Republic of China on Fiscal Privileges

applicable to your Delegations and Members of your Staff

The Portuguese Republic and the Macao Special Administrative Region of the Republic

Popular of China, wishing to celebrate a convention on tax privileges

applicable to their delegations and members of their staff, agree to each other the following:

Article 1.

Scope of application

1-Without prejudice to the provisions of paragraph 2, this Convention shall apply to delegations

of a Contracting Party in the territory of the other Contracting Party and the members of the

your staff, as well as to the members of your household that with them live.

2-A This Convention does not apply, however, to the members of the staff of the

delegation and members of their respective households who are residents

in the Contracting Party on whose territory the delegation is established, save

when the residence is exclusively due to the exercise of duties in the delegation.

Article 2.

Definitions

For the purposes of this Convention:

a) The term "delegation" means the Economic and Commercial Delegation of

Macau-China, in Portugal, of the Macao Special Administrative Region of the

People's Republic of China, the Consulate General of Portugal in Macau, the

Delegation of ICEP Portugal in Macau and the Portuguese Institute of the East

in Macau;

b) "Locations of the delegation" are the buildings or part of buildings and annexed land,

be who its owner is, used for the purposes of the delegation;

(c) "Responsible for the delegation" is the person in charge of the respective Party

Contractor to act in that capacity;

d) "Members of the staff of the delegation" are the one in charge of the delegation and the

members of their technical and administrative staff;

e) "Members of the technical and administrative staff of the delegation" are the people

that they carry out technical or administrative activities in the delegation.

Article 3.

Notification to the Contracting Party of the establishment of the nominations,

arrivals and departures

The appointment of a member of the staff of the delegation, your arrival after appointment

and their departure or cessation of duties, as well as the arrival and final departure of

a person who integrates their household and who with it live, must be

notified:

a) In the case of the Portuguese Republic, the Ministry of Foreign Affairs or

authority designated by this Ministry;

b) In the case of the Macao Special Administrative Region of the People's Republic of

China, to the Office of the Chief Executive Officer or authority designated by this

Cabinet.

Article 4.

Tax exemption from the places of the delegation

The locations of the delegation of a Contracting Party in the territory of the other Party

Contractors are exempt from tax of any nature, national, regional or

places, excepted the fees charged in payment of specific services

provided.

Article 5.

Tax exemption of the members of the delegation staff

The members of the staff of the delegation as well as the members of the household

that with them live, they are exempt from the taxes of any nature, national,

regional or local required by the Contracting Party of location of the delegation, with

exception:

a) of indirect taxes normally incorporated in the prices of the goods or

services;

b) From taxes on private real estate situated in the territory of that Party

Contractor, including those required at the time of its onerous transmission;

c) From the tax incidents on the free transmissions required by that Party

Contractor, with the proviso of the provisions of Article 7;

d) From taxes on private income, including the most-valuable ones, which have the

your source in that Contracting Party and the taxes on capital incidents

on the investments made in commercial enterprises located in its

territory;

e) of the required taxes on private services provided;

f) of the rights to register, mortgage, court costs and taxes of the seal, with

underscore the provisions of Articles 4 and 7.

Article 6.

Exemption from customs duties

The members of the staff of the delegation of a Contracting Party and the members of the

family household that with them live is exempt from customs and other duties

impositions due on the importation of objects intended for their personal use, well

as to the official use of the delegation.

Article 7.

Succession of a member of the staff of the delegation

In the event of the death of one of the members of the staff of the delegation, or a member

of your household that with it live, the Contracting Party of establishment of the

delegation shall not require tax on the transmission of the movable property whose

presence in that Party is due, solely, to the presence of its owner while

member of the staff of the delegation or family member of a member of staff

of the delegation.

Article 8.

Start and term of tax privileges

1. All staff member of a delegation of a Contracting Party

benefits from the tax privileges provided for in this Convention as of the date

of their entry into office in the delegation.

2. The members of the household of a member of staff of a delegation

of a Contracting Party that with it live benefit from the tax privileges

provided for in this Convention from the last of the following dates: the date of

entry into office in the delegation of the members of your staff, the date of your

entry into the territory of establishment of the delegation or the date on which

have made members of the household.

3. When the duties of a member of a staff of a delegation of a Party

Contractors arrive at their term, their tax privileges, as well as those of

people who integrate their household and who with it live, cease.

Article 9.

Relationship between this Convention and other International Agreements

1. The provisions of this Convention shall not prejudice the provisions of others

International agreements in force between the Contracting Parties.

2. No provision of this Convention shall prevent the Contracting Parties from

concluding agreements with a view to their application.

Article 10.

Entry into force and production of effects

1. This Convention shall enter into force on the date of receipt by the authorities

referred to in Article 3, in writing, of the last notification, by the Parties

Contractors, of which the internal law requirements of both of them have been met

the Parties necessary for the purpose.

2. The provisions of this Convention shall apply to taxes whose fact

generator surges on or after January 1 of the calendar year immediately thereafter

to that of its entry into force.

3. Notwithstanding the provisions of the preceding paragraph, with regard to taxes

on income, the provisions of this Convention shall apply to the

taxes whose operative fact surges on or after January 1, 2000.

Article 11.

Effective and denunciation

1. This Convention shall remain in force until it is denounced by

one of the Contracting Parties.

2. Any of the Contracting Parties may denounce this Convention, by

written, at least six months before the end of any calendar year with commencement

after a period of five years has elapsed after its entry into force.

3. This Convention shall apply to taxes whose operative fact surges up to the

last day of the calendar year in which the Convention cesses its duration.

Made in duplicate, in Lisbon, at the 23 days of the month of June 2006, in the languages

Portuguese and Chinese, being both texts being equally authentic.

By The Portuguese Republic By The Administrative Region

Special of Macau da

People's Republic of China

Diogo Freitas of the Amaral Ho Hau Wah

Minister of State Chief of the Executive

and Foreign Affairs

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