Resolução da Assembleia da República n.º 95/2014 — Aprova a Convenção entre a República Portuguesa e a República de São Marino para Evitar a Dupla Tributação e Prevenir a…

2 - Any information received under paragraph 1 by a Contracting State shall be treated as secret in the same manner as information obtained under the domestic laws of that State and shall be disclosed only to persons or authorities (including courts and administrative bodies) concerned with the assessment or collection of, the enforcement or prosecution in respect of, the determination of appeals in relation to the taxes referred to in paragraph 1, or the oversight of the above. Such persons or authorities shall use the information only for such purposes. They may disclose the information in public court proceedings or in judicial decisions.

3 - In no case shall the provisions of paragraphs 1 and 2 be construed so as to impose on a Contracting State the obligation:

4 - If information is requested by a Contracting State in accordance with this article, the other Contracting State shall use its information gathering measures to obtain the requested information, even though that other State may not need such information for its own tax purposes. The obligation contained in the preceding sentence is subject to the limitations of paragraph 3 but in no case shall such limitations be construed to permit a Contracting State to decline to supply information solely because it has no domestic interest in such information.

5 - In no case shall the provisions of paragraph 3 be construed to permit a Contracting State to decline to supply information solely because the information is held by a bank, other financial institution, nominee or person acting in an agency or a fiduciary capacity or because it relates to ownership interests in a person.

6 - The Contracting States shall comply with the Guidelines for the Regulation of Computer Files containing Personal Data as established by the United Nations General Assembly Resolution A/RES/45/95, adopted on the 14th December 1990.

Article 27

Members of diplomatic missions and consular posts

Nothing in this Convention shall affect the fiscal privileges of members of diplomatic missions or consular posts under the general rules of international law or under the provisions of special agreements.

Article 28

Limitation of benefits

1 - A person that is a resident of a Contracting State and derives income from the other Contracting State shall not be entitled to relief from taxation otherwise provided for in this Convention if it was the main purpose or one of the main purposes of any person concerned with the creation or assignment of such item of income to take advantage of the provisions of this Convention.

2 - The provisions of this Convention shall not be applicable to companies which benefit from a special fiscal treatment under the laws or administrative practice of that or of the other Contracting State. Similarly, such provisions shall not be applicable in respect of income which a resident of the other Contracting State receives from such companies, or in respect of shares or other corporate rights in the capital of those companies which are held by such resident.

CHAPTER VI

Final provisions

Article 29

Entry into force

1 - Each Contracting State shall notify to the other in writing the completion of the procedures required by its laws for the entering into force of this Convention. The Convention shall enter into force thirty days after the date of the latter of these notifications.

2 - The provisions of this Convention shall have effect:

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 year next following the year in which this Convention enters into force;

ii) with respect to the other taxes on income, to the taxes referred to taxable periods as from 1 January of the calendar next following that in which this Convention enters into force.

Article 30

Termination

This Convention shall remain in force until terminated by a Contracting State. Either Contracting State may terminate the Convention not earlier than five years from its entry into force, through diplomatic channels, by giving notice of termination in writing at least six months before the end of the calendar year. In such event, the Convention shall cease to have effect:

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;

ii) with respect to the other taxes on income, to the taxes referred to taxable periods as from 1 January of the calendar next following that in which the notification of termination is given.

In witness whereof the undersigned, duly authorized thereto, have signed this Convention.

Done in duplicate at San Marino this 18th day of November, 2010 in the Portuguese, Italian and English languages, all texts being equally authentic. In case of any divergence of interpretation of this Convention, the English text shall prevail.

For the Portuguese Republic:

Sérgio Vasques, Secretary of State for Fiscal Affairs.

For the Republic of San Marino:

Antonella Mularoni, Secretary of State for Foreign Affairs.

PROTOCOL TO THE CONVENTION BETWEEN THE PORTUGUESE REPUBLIC AND THE REPUBLIC OF SAN MARINO FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME.

When signing the Convention concluded today between the Portuguese Republic and the Republic of San Marino for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, the following additional provisions forming integral part of this Convention have been agreed upon.

It is understood that:

1 - The provisions of the Convention shall not prevent the application of the Agreement between the European Community and the Republic of San Marino providing for measures equivalent to those laid down in Council Directive 2003/48/EC on taxation of savings income in the form of interest payments signed at Brussels on 7 December 2004.

2 - With respect to paragraph 3 of article 8, whenever companies from different countries have agreed to carry on an air transportation business together in the form of a consortium or a similar form of association, the provisions of paragraph 1 of the same article shall apply to such part of the profits of the consortium or association as corresponds to the participation held in that consortium or association by a company that is a resident of a Contracting State.

3 - With respect to article 24, it is understood that the provisions of the Convention shall not be interpreted so as to prevent the application by a Contracting State of the anti-avoidance provisions provided for in its domestic law, especially regarding the deductibility of expenses and thin capitalization rules.

4 - The competent authorities of the Contracting States shall decide by mutual agreement the mode of application of this Convention.

In witness whereof the undersigned, duly authorized thereto, have signed this Protocol.

Done in duplicate at San Marino this 18th day of November, 2010 in the Portuguese, Italian and English languages, all texts being equally authentic. In case of any divergence of interpretation of this Protocol, the English text shall prevail.

For the Portuguese Republic:

Sérgio Vasques, Secretary of State for Fiscal Affairs.

For the Republic of San Marino:

Antonella Mularoni, Secretary of State for Foreign Affairs.