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Tax Convention with the Portuguese Republic will Enter into Force

July 1, 2013

Ministry of Finance

Tax Convention with the Portuguese Republic will Enter into Force

[Provisional translation]

1. On June 28, mutual notification procedures were completed for the entry into force of the “Convention between Japan and the Portuguese Republic for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income” (signed on December 19, 2011).

2. Therefore, the Convention will enter into force on July 28 this year, and will apply to the following in Japan:

  • (1) with respect to taxes withheld at source, for amounts taxable on or after January 1, 2014;

  • (2) with respect to taxes on income which are not withheld at source, as regards income for any taxable year beginning on or after January 1, 2014; and

  • (3) with respect to other taxes, as regards taxes for any taxable year beginning on or after January 1, 2014.

[References]

・“Convention between Japan and the Portuguese Republic for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income” (JapaneseEnglish (232KB / 140KB)PDF)

 

・See below for the outline of this Convention.

Tax Convention with the Portuguese Republic was Signed (December 20, 2011)