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Approves The Amending Protocol To The Convention Between Portugal And Switzerland For The Avoidance Of Double Taxation With Respect To Taxes On Income And On Capital And Your Additional Protocol, Signed In Berne On September 26 1974, Signed In Lisbon

Original Language Title: Aprova o Protocolo Modificativo da Convenção entre Portugal e a Suíça para Evitar a Dupla Tributação em Matéria de Impostos sobre o Rendimento e sobre o Capital e do seu Protocolo Adicional, assinados em Berna, em 26 de setembro de 1974, assinado em Lisbo

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CHAIR OF THE COUNCIL OF MINISTERS

Proposal for Resolution No 45 /XII

The Portuguese Republic and the Swiss Confederation signed on, on June 25, 2012, in

Lisbon, the Modified Protocol of the Convention between Portugal and Switzerland to Avoid the

Double Taxation in Income Taxes on the Throughput and on the Capital and its

Additional Protocol, signed in Bern, on September 26, 1974.

The Modiative Protocol of the Convention between Portugal and Switzerland to Avoid Double

Taxation in Income Taxes on the Throughput and on the Capital and its

Additional Protocol aims, fundamentally, to update the existing legal framework,

contributing to the elimination of international double taxation in the different categories

of incomes earned by residents of both states, as well as preventing the

tax evasion.

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

an up-to-date tax environment and favourable to the development of trade

and investment flows between both states, eliminating tax barriers to the

movement of capital, technologies and people. On the other hand, it constitutes a

instrument of the utmost importance for bilateral cooperation in tax matters,

particularly through the exchange of information, with a view to preventing 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:

CHAIR OF THE COUNCIL OF MINISTERS

Approve the Modified Protocol of the Convention between Portugal and Switzerland to Avoid the

Double Taxation in Income Taxes on the Throughput and on the Capital and its

Additional Protocol, signed in Bern, on September 26, 1974, signed in Lisbon,

to June 25, 2012, the text of which, in the authenticated versions in the Portuguese languages and

french, it publishes in attachment.

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