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Note: This Treaty may be impacted by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS (MLI). MLI impact on Tax Treaties is available with the Orbitax International Tax Research & Compliance Expert.

ARTICLE 28

Entry into Force

(1) This Convention shall be ratified and the instruments of ratification shall be exchanged at Lisbon.

(2) The Convention shall enter into force upon the exchange of instruments of ratification and its provisions shall have effect:

  • (a) 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 in the year next following the year in which this Convention enters into force;
    • (ii) in respect of other taxes, as to income arising in the fiscal year beginning on or after the first day of January in the year next following the year in which this Convention enters into force;
  • (b) in Slovakia:
    • (i) in respect of taxes withheld at source, to amounts derived on or after the first day of January in the calendar year next following the year in which the Convention enters into force;
    • (ii) in respect of other taxes on income, to taxes chargeable for any taxable year beginning on or after the first day of January in the calendar year next following the year in which the Convention enters into force.