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Cape Verde - Sao Tome Tax Treaty (2019, not yet in force) — Orbitax Tax Hub

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 31

Entry into Force

(1) Each of the Contracting States shall notify to the other, in writing through diplomatic channels, that the internal procedures required by each Contracting State for the entry into force of this Convention have been complied with.

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

  • (a) taxes withheld at source where the event giving rise to such taxes occurs after the 31st day of December of the year in which the instruments of ratification were exchanged;
  • (b) other taxes, in respect of income generated in the tax period beginning after the 31st day of December of the year in which the instruments of ratification were exchanged.