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葡萄牙[PORTUGAL]

中华人民共和国政府和葡萄牙共和国政府关于对所得避免双重征税和防止偷漏税的协定

AGREEMENT BETWEEN THE GOVERNMENT OF THE PEOPLE'S REPUBLIC OF CHINA AND THE GOVERNMENT OF THE PORTUGUESE REPUBLIC FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME

中华人民共和国政府和葡萄牙共和国政府关于对所得避免双重征税和防止偷漏税的协定的议定书

PROTOCOL TO THE AGREEMENT BETWEEN THE GOVERNMENT OF THE PEOPLE’S REPUBLIC OF CHINA AND THE GOVERNMENT OF THE PORTUGUESE REPUBLIC FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME

中华人民共和国主管当局和葡萄牙共和国主管当局关于一九九八年四月二十一日于北京签署的《中华人民共和国政府和葡萄牙共和国政府关于对所得避免双重征税和防止偷漏税的协定》第十一条（利息）第三款第一项第六目和第二项第五目所适用机构的协议

MUTUAL AGREEMENT BETWEEN THE COMPETENT AUTHORITIES OF THE PEOPLE’S REPUBLIC OF CHINA AND THE PORTUGUESE REPUBLIC ON INSTITUTIONS COVERED BY SUB-PARAGRAPHS (A)(VI) AND (B)(V) OF PARAGRAPH 3 OF ARTICLE 11 (INTEREST) OF THE AGREEMENT BETWEEN THE GOVERNMENT OF THE PEOPLE’S REPUBLIC OF CHINA AND THE GOVERNMENT OF THE PORTUGUESE REPUBLIC FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME, SIGNED AT BEIJING ON 21st APRIL 1998

公约（MLI）和中国—葡萄牙税收协定的整合文本

Synthesised text of the MLI and the China-Portugal DTA

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