United Kingdom / Portugal · English
United Kingdom–Portugal: 2025 convention and integral protocol
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Unreviewed · applicability unverified2025 convention · HMRC reports in force
Contents
Article 3 · General Definitions
Article 5 · Permanent Establishment
Article 6 · Income from Immovable Property
Article 8 · Shipping and Air Transport
Article 9 · Associated Enterprises
Article 14 · Income from Employment
Article 16 · Artistes and Sportsmen
Article 18 · Government Service
Article 21 · Elimination of Double Taxation
Article 22 · Non-discrimination
Article 23 · Mutual Agreement Procedure
Article 24 · Exchange of Information
Article 25 · Assistance in the Collection of Taxes
Article 26 · Members of Diplomatic Missions and Consular Posts