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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 32

Duration and Termination

(1) This Convention shall remain in force for an unlimited period of time.

(2) Five years after the date of entry into force, any of the Contracting States may terminate this Convention by giving a written notice of termination through diplomatic channels, until the 30th of June of any calendar year.

(3) In the event of termination, the Convention shall cease to have effect:

  • (a) in respect of taxes withheld at source, when the fact giving rise to them appears on or after the first day of January in the calendar year immediately following the year specified in such notice of termination;
  • (b) in respect of other taxes, regarding the income arising in the fiscal year beginning on or after the first day of January in the calendar year immediately following the year specified in such notice of termination.

IN WITNESS WHEREOF, the undersigned, duly authorized thereto, have signed this Convention.

DONE, in duplicate, in Sao Tome, on the 13th day of July of the year 2015, in the Portuguese language, both texts being equally authentic.

FOR THE PORTUGUESE REPUBLIC:

LUÍS CAMPOS FERREIRA

FOR THE DEMOCRATIC REPUBLIC OF SÃO TOMÉ AND PRÍNCIPE:

MANUEL SALVADOR DOS RAMOS