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Treaties in force

14 May 2008

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Treaty Development

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Portugal

On 13 March 2008, the Portuguese tax authorities issued notice (oficio circulado) No. 20129, stating that 48 double taxation treaties (DTTs) concluded by Portugal are currently in force, as follows: Treaty partner Legal reference Date of entry into force Dividends rate (%) Interest rate (%) Royalties rate (%) Algeria Parliament Resolution (PR) 22/06 of 23/03/2006 01/05/2006 10/15 15 10 Austria Decree-Law (DL) 70/71 of 08/03/1971 28/02/1972 15 10 5/10 Belgium DL 619/70 of 15/15/1971 and Parliament Resolution 82/00 of 14/12/2000 19/02/1971; 05/04/2001 15 15 10 Brazil PR 33/01 of 27/04/2001 05/10/2001 10/15 15 15 Bulgaria PR 14/96 of 11/04/1996 18/07/1996...