Portugal: double taxation agreement, Article 2: Taxes covered
(1) The taxes which are the subject of this Convention are: -
(a) In the United Kingdom of Great Britain and Northern Ireland:
(i) the income tax (including surtax); (ii) the capital gains tax; and (iii) the corporation tax (hereinafter referred to as \`United Kingdom tax\`).
(b) In Portugal:
(i) the property tax (contribuicao predial); (ii) the agricultural tax (imposto sobre a industria agricola); (iii) the industrial tax (contribuicao industrial); (iv) the tax on income from movable capital (imposto de capitais); (v) the professional tax (imposto profissional); (vi) the complementary tax (imposto complementar); (vii) the tax for overseas defence and development (imposto para a defesa e valorizacao do Ultramar) (viii) the tax on capital gains (imposto de mais-valias); (ix) any surcharges on the preceding taxes; and (x) other taxes charged by reference to the taxes referred to in heads (i) to (viii) for the benefit of local authorities and the corresponding surcharges (hereinafter referred to as \`Portuguese tax\`).
(2) The Convention shall also apply to any identical or substantially similar future taxes which are imposed in addition to, or in place of, the existing taxes by either Contracting State.