CHAIR OF THE COUNCIL OF MINISTERS

Proposal for Resolution No 7/XIII

The Portuguese Republic and the Republic of Côte d' Ivoire, with a view to promoting and

strengthen economic relations between the two countries, decided to conclude a Convention

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

Yield.

The present Convention between the Portuguese Republic and the Republic of Côte d' Ivoire

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

Income is designed fundamentally to avoid the double taxation of the different

categories of income earned by residents in any of the contracting States,

as well as preventing tax evasion and fraud.

The Convention applies to taxes on income required for the benefit of a

State Contracting, or of its political or administrative subdivisions or authorities

locations, whatever the system used for your charging. It will also apply to the

taxes of an identical or substantially similar nature that come into force

subsequent to the date of the signing of the Convention and which will be in addition to the current or the

replace them.

The entry into force of the Convention will contribute to the creation of a more fiscal framework

stable and transparent for investors of both states and, to that extent, will have a

positive impact on the development of trade in goods and services, of the flows of

capitals, technology transfers and the movement of people between the two states.

CHAIR OF THE COUNCIL OF MINISTERS

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:

To approve the Convention between the Portuguese Republic and the Republic of Côte d' Ivoire for

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

Income, signed in Lisbon, on March 17, 2015, the text of which in the versions

authenticated, in the Portuguese and French language, publishes itself in annex.

Seen and approved in Council of Ministers of April 28, 2016

The Prime Minister

The Minister of Foreign Affairs

The Secretary of State for Parliamentary Affairs