Agreement between China and Portugal on Interest Exemption Provisions in Force
The mutual agreement between China and Portugal concerning the interest tax exemption provided under para 3 of Article 11 (Interest) of the 1998 China-Portugal income tax treaty entered into force on 7 May 2017 and generally applies from 1 June 2017.
The agreement, signed 7 April 2017, provides that the following institutions are considered within the scope of the exemption with respect to Ch…
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