CHAIR OF THE COUNCIL OF MINISTERS

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Proposal for Resolution No 46 /XII

The Portuguese Republic and the Republic of Singapore signed, on May 28, 2012, in

Singapore, the Protocol Altera to the Convention between the Portuguese Republic and the Republic

of Singapore to Prevent Double Taxation and Prevent Tax Evasion in Matter of

Taxes on the Throughput.

The Protocol Altera to the Convention between the Portuguese Republic and the Republic of

Singapore to Prevent Double Taxation and Prevent Fiscal Evasion in Matter of

Income Tax aims to provide Article 27 of the Convention in force, concerning the

"exchange of information", from an essay as per the statuette in the model of

tax convention on the income and heritage of the OECD.

The said Protocol represents an important contribution to the creation of a

updated tax environment and favourable to the development of trade and

of flows of investment between both states and prevent tax evasion.

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 Protocol Altera to the Convention between the Portuguese Republic and the Republic

of Singapore to Prevent Double Taxation and Prevent Tax Evasion in Matter of

Taxes on the Throughput, signed in Singapore, May 28, 2012, the text of which,

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

CHAIR OF THE COUNCIL OF MINISTERS

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Seen and approved in Council of Ministers of September 6, 2012

The Prime Minister

The Minister of State and Foreign Affairs

The Deputy Minister and Parliamentary Affairs