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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 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:

  • (a) in Portugal:
    • (i) in respect of taxes withheld at source, the fact giving rise to them appearing on or after 1 January of the year next following the year in which this Convention enters into force;
    • (ii) in respect of other taxes, as to income arising in any fiscal year beginning on or after 1 January of the year next following the year in which this Convention enters into force;
  • (b) in San Marino:
    • (i) with respect to taxes withheld, to the amounts collected as from 1 January of the calendar next following that in which this Convention enters into force; and
    • (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.