DT15600 - Double Taxation Relief Manual: Guidance by country: Portugal: Agreements in force
Title: Convention for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income
Signed: 27 March 1968
Statutory Instrument number: SI 1969 No. 599
Entered into force: 17 January 1969
Has effect:
- in Portugal from 1 January 1970
- in the UK, in respect of income tax and capital gains tax, from 6 April 1970; in respect of corporation tax, from 1 April 1970
The text of the convention currently in force can be found at the following link: https://www.gov.uk/government/publications/portugal-tax-treaties