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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 30

Miscellaneous Provisions

The provisions of this Convention shall not be construed to restrict in any manner exclusion, exemption, deduction, credit or other allowances that are or may be granted:

  • (a) by the law of a Contracting State in the determination of the tax imposed by that State; or
  • (b) by any other specific agreement concluded by a Contracting State.