Business tax – international treaty

Portugal: tax treaties

Tax treaties between the UK and Portugal and related documents.

Document

Detail

The Income Tax convention entered into force on 17 January 1969.

It’s effective in Portugal from 1 January 1970 and in the UK from:

  • 1 April 1970 for Corporation Tax
  • 6 April 1970 for Income Tax, Capital Gains tax and surtax