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;
Appears in 6 contracts
Samples: Double Taxation Agreement, Double Taxation Agreement, Double Taxation Agreement
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 following the calendar year next following that specified in which the said notice of termination;termination has been received; and
(ii) in respect of other taxes, as to income arising in the fiscal year beginning on or after the first day of January of following the calendar year next following that specified in which the said notice of termination;termination has been received.
Appears in 3 contracts
Samples: Agreement for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation
in Portugal. (i) in In respect of taxes withheld at source, when the fact giving rise to them appearing appears on or after the first day of January of the year next following that the date on which the period specified in the said notice of terminationtermination expires;
(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;
Appears in 2 contracts
Samples: Cooperation Agreement, Cooperation Agreement
in Portugal. (i) in In respect of taxes withheld at source, the fact giving rise to them appearing ap- pearing on or after the first day of January of the year next following that the date on which the period specified in the said notice of terminationtermination expires;
(ii) in In respect of other taxes, as to income arising in the fiscal year beginning be- ginning on or after the first day of January of the year next following that the date on which the period specified in the said notice of terminationtermination expires;
Appears in 2 contracts
Samples: Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation
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 in the calendar year next following that specified in which the said notice of terminationtermination is given;
(ii) in respect of other taxes, as to income arising in the fiscal year beginning on or after the first day of January of in the calendar year next following that specified in which the said notice of termination;termination is given.
Appears in 2 contracts
Samples: Agreement for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation
in Portugal. (i) in 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 specified in the said notice of termination;
(ii) in In respect of other taxes, as to income arising in the fiscal year beginning on or after the first day of January of the calendar year next following that specified in the said notice of termination;
Appears in 2 contracts
Samples: Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation
in Portugal. (i) in 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;
Appears in 2 contracts
Samples: Income and Capital Tax Convention, Income Tax Convention
in Portugal. (i) in 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 specified in the said notice of termination;
(ii) in 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;
Appears in 2 contracts
Samples: Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation
in Portugal. (ia) in 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;
(iib) in 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;
Appears in 1 contract
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 the date on which the period specified in the said notice of terminationtermination expires;
(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;
Appears in 1 contract
Samples: Double Taxation Treaty