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United Kingdom / Portugal · English

United Kingdom–Portugal: 1968 convention (historical source)

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Unreviewed · applicability unverified1968 convention · historical

Contents

Article 1 · Persons Covered

Article 2 · Taxes Covered

Article 3 · General Definitions

Article 4 · Residence

Article 5 · Permanent Establishment

Article 6 · Income From Immovable Property

Article 7 · Business Profits

Article 8 · Shipping and Air Transport

Article 9 · Associated Enterprises

Article 10 · Dividends

Article 11 · Interest

Article 12 · Royalties

Article 13 · Capital Gains

Article 14 · Independent Personal Services

Article 15 · Employments

Article 16 · Artistes and Athletes

Article 17 · Pensions

Article 18 · Governmental Functions

Article 19 · Students

Article 20 · Income Not Expressly Mentioned

Article 21 · Personal Allowances

Article 22 · Elimination of Double Taxation

Article 23 · Non-Discrimination

Article 24 · Mutual Agreement

Article 25 · Exchange of Information

Article 26 · Diplomatic and Consular Officials

Article 27 · Territorial Extension

Article 28 · Entry Into Force

Article 29 · Termination