Key Benefits:
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