The tax treaty between Portugal and Angola has now entered into force.
In accordance with the treaty, it shall apply:
- in Portugal:
a) with regard to withholding taxes, the rules will take effect on 1 January 2020.
b) with respect to other taxes, the provisions shall take effect as from tax periods beginning on or after 1 January 2020;
- in Angola: the rules shall apply to taxes for which the taxable event occurs after 31 December 2019.
The treaty shall be in force for a period of 8 years, automatically renewable for equal and successive periods.
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[Photo: Jorge Sá Pinheiro, available at: unsplash.com]