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Approves The Convention Between The Portuguese Republic And The Republic Of South Africa For The Avoidance Of Double Taxation And Prevention Of Fiscal Evasion With Respect To Income Tax, Signed In Lisbon On 13 November 2006

Original Language Title: Aprova a Convenção entre a República Portuguesa e a República da África do Sul para Evitar a Dupla Tributação e Prevenir a Evasão Fiscal em Matéria de Imposto sobre o Rendimento, assinada em Lisboa em 13 de Novembro de 2006

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MOTION FOR RESOLUTION No. 87 /X

Aware that the Convention between the Portuguese Republic and the Republic of South Africa

to Prevent Double Taxation and Prevent Tax Evasion in Tax Matter on the

Income will fundamentally allow to avoid double taxation of the different categories

of income earned by residents in any of the Contracting States;

Considering that the said Convention sets out rules that delimit competence

tax of each state to tax the yields, namely derivatives of

real estate, corporate activities, dividends, interest, royalties, income from the

dependent work and pensions;

Aware that the entry into force of the said Convention will contribute to the creation of

a more stable and transparent tax framework for investors of both states and,

to that extent, positively influence the development of capital flows between

both states.

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:

Approves the Convention between the Portuguese Republic and the Republic of South Africa for

Avoiding Double Taxation and Preventing Tax Evasion in Tax Matter on the

Income, signed in Lisbon, to November 13, 2006, the text of which, in the versions

authenticated in the Portuguese and English languages, it publishes in attachment.

Seen and approved in Council of Ministers of May 15, 2008

The Prime Minister

The Minister of State and Foreign Affairs

The Minister of the Presidency

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The Minister of Parliamentary Affairs