On 8 September 2017, Portugal published Notice no. 109/2017 in the Official Gazette, announcing the entry into force of the income tax treaty with Sao Tome and Principe on 12 July 2017. The treaty, signed 13 July 2015, is the first of its kind between the two countries. Taxes Covered The treaty covers Portuguese personal income tax, corporate income tax, and surtaxes on corporate income tax. It covers the Sao Tome and Principe personal income tax and corporate income tax. Withholding Tax Rates Dividends - 10% if the beneficial owner is a company directly holding at least 25% of the...