CHAIR OF THE COUNCIL OF MINISTERS

Proposal for Resolution No. 123 /X

Considering the evolution of international standards, namely the Model of

Tax Convention on the Income and Heritage of the OECD, and the changes that occurred

in the tax legislation of Portugal and Mozambique;

Attending to which the Protocol will contribute to the proper implementation of the standards on

elimination of double taxation and prevention of tax evasion to individuals and companies that

repair its activity between Portugal and Mozambique.

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:

Approving the Protocol between the Portuguese Republic and the Republic of Mozambique that reviews

the Convention to Prevent Double Taxation and Prevent Fiscal Evasion in Matter of

Taxes on the Throughput, signed in Maputo, on March 24, 2008, the text of which,

in its authenticated version in Portuguese language, it publishes in annex.

Seen and approved in Council of Ministers of December 30 de2008

The Prime Minister

The Minister of State and Foreign Affairs

The Minister of the Presidency

The Minister of Parliamentary Affairs