in Portugal. (i) in respect of taxes withheld at source, the fact giving rise to them appearing on or after the first day of January of the year next following that specified in the said notice of termination;
(ii) in respect of other taxes, as to income arising in the fiscal year beginning on or after the first day of January of the year next following that specified in the said notice of termination;
in Portugal. (i) the personal income tax (Imposto sobre o Rendimento das Pessoas Singulares – IRS);
(ii) the corporate income tax (Imposto sobre o Rendimento das Pessoas Colectivas – IRC); and
(iii) the local surtax on corporate income tax (Derrama); (hereinafter referred to as “Portuguese tax”).
in Portugal i) In respect of the taxes withheld at source, the fact giving rise to them appearing on or after the first day of January of the calendar year next following the year in which this Convention enters into force;
ii) In respect of the other taxes, as to income arising in any fiscal year beginning on or after the first day of January of the calendar year next following the year in which this Convention enters into force;
in Portugal. (i) in respect of taxes withheld at source, the fact giving rise to them appearing on or after the first day of January of the calendar year next following that in which this Agreement enters into force;
(ii) in respect of other taxes, as to income arising in any fiscal year beginning on or after the first day of January of the calendar year next following that in which this Agreement enters into force.
in Portugal i) Where a resident of Portugal derives income which, in accordance with the provisions of this Convention may be taxed in South Africa, Portugal shall allow as a deduction from the tax on the income of that resident an amount equal to the South African tax paid. Such deduc- tion shall not, however, exceed that part of the income tax as com- puted before the deduction is given, which is attributable to the in- come which may be taxed in South Africa;
ii) Where in accordance with any provision of the Convention income derived by a resident of Portugal is exempt from tax in this State, Portugal may nevertheless, in calculating the amount of tax on the
in Portugal i) In respect of taxes withheld at source, when the fact giving rise to them appears on or after they first day of January in the year next following the year in which
ii) In respect of other taxes for fiscal years beginning on or after, the first day of Jan- uary in the calendar year next following that in which the notice of termination has been given.
in Portugal. (a) the retail and foodservice businesses carried on under the ROYCX xxxx;
(b) the retail and foodservice jams businesses carried on under the CASA DE MATEXX xxxx; xxd
(c) the retail mayonnaise and cold sauces business carried on under the HELLXXXX'X xxxx;
in Portugal. (i) The property tax (contribuicao predial);
(ii) The agricultural tax (imposto sobre a industria agricola);
(iii) The industrial tax (contribuicao industrial);
(iv) The tax on income from movable capital (imposto de capitais);
(v) The professional tax (imposto profissional);
(vi) The complementary tax (imposto complementar);
(vii) The tax for overseas defence and development (imposto para a defesa e valorizacao do Ultramar);
(viii) The tax on capital gains (imposto de mais-valias);
(ix) Any surcharges on the preceding taxes; and
(x) Other taxes charged by reference to the taxes referred to in heads (i) to (viii) for the benefit of local authorities and the corresponding surcharges (hereinafter referred to as "Portuguese tax").
in Portugal. (i) To taxes payable by deduction at the source which are levied on the basis of a circumstance occurring on or after the first day of January of the year next following the year in which the Convention enters into force;
(ii) To other taxes levied on income for the calendar year next following the year in which the Convention enters into force.
in Portugal. (i) in respect of taxes withheld at source, the fact giving rise to them appearing on or after the first day of January next following the date on which the period specified in the said notice of termination expires;
(ii) in respect of other taxes as to income arising in the fiscal year beginning on or after the first day of January next following the date on which the period specified in the said notice of termination expires. In witness whereof the undersigned, duly authorized thereto, have signed this Convention. Done in duplicate at Tallinn this day of 13th May 2003 in the Estonian, Portuguese and English languages, all three texts being equally authentic. In case of divergent interpretation, the English text shall prevail. At the moment of signing the Convention between the Republic of Estonia and the Portuguese Republic for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, the undersigned have agreed upon the following, which shall be an integral part of the Convention: