Resolução

Resolução da Assembleia da República n.º 42/2011

Aprova o Acordo entre a República Portuguesa e o Governo de Gibraltar sobre Troca de Informações em Matéria Fiscal, assinado em Lisboa em 14 de Outubro de 2009

Artigo 1.º

Âmbito de aplicação do Acordo

1 -As autoridades competentes das Partes prestarão assistência através da troca de informações a pedido, em conformidade com o disposto no presente Acordo.
As informações solicitadas deverão:
1. a)Ser previsivelmente relevantes para a administração e aplicação das leis internas da Parte requerente relativas aos impostos contemplados pelo presente Acordo;
2. b)Incluir informações previsivelmente relevantes para a determinação, liquidação e cobrança dos impostos referidos, para a cobrança e execução dos créditos fiscais, ou para a investigação ou prossecução de acções penais fiscais;
3. c)Ser consideradas confidenciais nos termos do presente Acordo.

Artigo 2.º

Jurisdição

A Parte requerida não é obrigada a fornecer informações de que não disponham as respectivas autoridades e que não se encontrem na posse ou sob o controlo de pessoas que relevam da sua jurisdição territorial.

Artigo 3.º

Impostos visados

1 -Os impostos visados pelo presente Acordo são:
1. a)No caso de Portugal:
  1. i)O imposto sobre o rendimento das pessoas singulares - IRS;
  2. ii)O imposto sobre o rendimento das pessoas colectivas - IRC;
  3. iii)A derrama;
  4. iv)O imposto do selo sobre as transmissões gratuitas;
2. b)No caso de Gibraltar:
  1. i)Os impostos sobre o rendimento de Gibraltar.
2 -O presente Acordo será também aplicável aos impostos de natureza idêntica ou substancialmente similar que entrem em vigor posteriormente à data da assinatura do Acordo e que venham a acrescer aos actuais ou a substituí-los, se as Partes assim acordarem. As autoridades competentes das Partes comunicarão entre si as modificações substanciais introduzidas no sistema fiscal e nas medidas conexas com a recolha de informações visadas no Acordo.

Artigo 4.º

Definições

1 -Para os efeitos do presente Acordo, a não ser que exista definição diferente:
1. a)«Portugal» designa o território da República Portuguesa situado no Continente Europeu, os arquipélagos dos Açores e da Madeira, o mar territorial e águas interiores desse território, assim como a plataforma continental e qualquer outra região em que o Estado Português exerça direitos de soberania ou jurisdição, em conformidade com as normas de direito internacional e as leis da República Portuguesa;
2. b)«Gibraltar» designa o território de Gibraltar;
3. c)«Autoridade competente» designa:
  1. i)No caso de Portugal, o Ministro das Finanças, o director-geral dos Impostos ou os seus representantes legais;
  2. ii)No caso de Gibraltar, o Secretário Principal ou qualquer outra pessoa designada pelo Ministro das Finanças;
4. d)«Pessoa» compreende uma pessoa singular, uma sociedade ou qualquer outro agrupamento de pessoas;
5. e)«Sociedade» designa qualquer pessoa colectiva ou qualquer entidade que é tratada como pessoa colectiva para fins fiscais;
6. f)«Sociedade cotada» designa qualquer sociedade cuja principal classe de acções se encontra cotada numa bolsa de valores reconhecida, desde que as acções cotadas possam ser imediatamente adquiridas ou vendidas pelo público. As acções podem ser adquiridas ou vendidas «pelo público» se a aquisição ou a venda de acções não estiver, implícita ou explicitamente, restringida a um grupo limitado de investidores;
7. g)«Principal classe de acções» designa a classe ou as classes de acções representativas de uma maioria de direito de voto e do valor da sociedade;
8. h)«Bolsa de valores reconhecida» designa qualquer bolsa de valores acordada entre as autoridades competentes das Partes;
9. i)«Fundo ou plano de investimento colectivo» designa qualquer veículo de investimento colectivo, independentemente da sua forma jurídica. A expressão «fundo ou plano de investimento público colectivo» designa qualquer fundo ou plano de investimento colectivo, desde que as unidades, as acções ou outras participações no fundo ou plano possam ser imediatamente adquiridas, vendidas ou resgatadas pelo público. As unidades, as acções ou outras participações no fundo ou plano podem ser imediatamente adquiridas, vendidas ou resgatadas «pelo público» se a aquisição, a venda ou o resgate não estiver, implícita ou explicitamente, restringido a um grupo limitado de investidores;
10. j)«Imposto» designa qualquer imposto a que o presente Acordo se aplica;
11. k)«Parte requerente» designa a Parte que solicita as informações;
12. l)«Parte requerida» designa a Parte à qual são solicitadas informações;
13. m)«Medidas de recolha de informações» designa as disposições legislativas e os procedimentos administrativos ou judiciais que permitem a uma Parte obter e fornecer as informações solicitadas;
14. n)«Informação» designa qualquer facto, declaração, documento ou registo, independentemente da sua forma;
15. o)«Matéria fiscal» designa qualquer questão fiscal, designadamente matéria criminal tributária;
16. p)«Matéria criminal tributária» designa qualquer questão fiscal que envolva um comportamento intencional, anterior ou posterior à entrada em vigor do presente Acordo, passível de acção penal em virtude da legislação penal da Parte requerente;
17. q)«Legislação penal» designa qualquer norma penal qualificada como tal no direito interno das Partes, independentemente do facto de estar contida na legislação fiscal, na legislação penal ou noutra legislação.
2 -Qualquer expressão não definida no presente Acordo terá, a não ser que o contexto exija interpretação diferente, o significado que lhe for atribuído no momento em que o pedido foi formulado ao abrigo da legislação dessa Parte, prevalecendo o significado resultante da legislação fiscal dessa Parte sobre o que decorra de outra legislação dessa Parte.

Artigo 5.º

Troca de informações a pedido

1 -A autoridade competente da Parte requerida prestará informações, mediante pedido, para os fins visados no artigo 1.º As referidas informações devem ser prestadas independentemente do facto de a Parte requerida necessitar dessas informações para os seus próprios fins tributários ou de o comportamento objecto de investigação constituir ou não uma infracção penal segundo o direito da Parte requerida, se tal comportamento ocorresse na Parte requerida. A autoridade competente da Parte requerente só procederá a um pedido de informações nos termos do presente artigo quando não tiver possibilidade de obter as informações solicitadas por outras vias, no seu território, salvo se o recurso a tais meios for gerador de dificuldades desproporcionadas.
2 -Se as informações na posse da autoridade competente da Parte requerida não forem suficientes de modo a permitir-lhe satisfazer o pedido de informações, a referida Parte tomará todas as medidas adequadas para a recolha de informações necessárias a fim de prestar à Parte requerente as informações solicitadas, mesmo que a Parte requerida não necessite, nesse momento, dessas informações para os seus próprios fins fiscais.
3 -Mediante pedido específico da autoridade competente da Parte requerente, a autoridade competente da Parte requerida prestará as informações visadas no presente artigo, na medida em que o seu direito interno o permita, sob a forma de depoimentos de testemunhas e de cópias autenticadas de documentos originais.
4 -Cada Parte providenciará no sentido de que as respectivas autoridades competentes, em conformidade com o disposto no presente Acordo, tenham o direito de obter e de fornecer, a pedido:
1. a)As informações detidas por um banco, por outra instituição financeira, e por qualquer representante legal que aja na qualidade de mandatário ou de fiduciário, incluindo nominees e trustees; e
2. b)As informações relativas à propriedade de sociedades, sociedades de pessoas e outras pessoas, incluindo, no caso de fundos e planos de investimento colectivo, informações relativas a acções, unidades e outras participações; no caso de trusts, informações relativas a settlors, trustees, curadores e beneficiários; e, no caso de fundações, informações relativas a fundadores, membros do conselho da fundação e beneficiários;
desde que o presente Acordo não imponha às Partes a obrigatoriedade de obterem ou de facultarem informações em matéria de titularidade no que respeita a sociedades cotadas ou a fundos ou planos de investimento público colectivo, salvo se as referidas informações puderem ser obtidas sem gerarem dificuldades desproporcionadas.
5 -Qualquer pedido de informações deverá ser formulado com o máximo detalhe possível e deverá especificar, por escrito:
1. a)A identidade da pessoa objecto de controlo ou de investigação;
2. b)O período a que se reporta a informação solicitada;
3. c)A natureza da informação solicitada e a forma como a Parte requerente prefere receber a mesma;
4. d)A finalidade fiscal com que as informações são solicitadas;
5. e)As razões que levam a supor que as informações solicitadas são previsivelmente relevantes para a administração fiscal e para o cumprimento da legislação fiscal do Estado requerente, relativamente à pessoa identificada na alínea a) deste número;
6. f)As razões que levam a supor que as informações solicitadas são detidas na Parte requerida ou estão na posse ou sob o controlo de uma pessoa sujeita à jurisdição da Parte requerida;
7. g)Na medida em que sejam conhecidos, o nome e morada de qualquer pessoa em relação à qual haja a convicção de estar na posse das informações solicitadas;
8. h)Uma declaração precisando que o pedido está em conformidade com as disposições legislativas e com as práticas administrativas da Parte requerente, que, se as informações solicitadas relevassem da competência da Parte requerente, a autoridade competente dessa Parte poderia obter as informações ao abrigo da sua legislação ou no quadro normal da sua prática administrativa e que o pedido está em conformidade com o presente Acordo;
9. i)Uma declaração precisando que a Parte requerente utilizou para a obtenção das informações todos os meios disponíveis no seu próprio território, salvo aqueles susceptíveis de suscitar dificuldades desproporcionadas.
6 -A autoridade competente da Parte requerida acusará a recepção do pedido à autoridade competente da Parte requerente e envidará todos os esforços no sentido de enviar à Parte requerente as informações solicitadas, tão diligentemente quanto possível.

Artigo 6.º

Controlos fiscais no estrangeiro

1 -Mediante aviso prévio razoável, a Parte requerente pode solicitar à Parte requerida que autorize representantes da autoridade competente da Parte requerente a deslocarem-se ao território da Parte requerida, na medida em que a respectiva legislação o permita, a fim de entrevistarem indivíduos e examinarem registos, com o prévio consentimento por escrito das pessoas ou outras entidades interessadas. A autoridade competente da Parte requerente notificará a autoridade competente da Parte requerida sobre a data e o local da solicitada reunião com as pessoas em causa.
2 -A pedido da autoridade competente da Parte requerente, a autoridade competente da Parte requerida pode autorizar representantes da autoridade competente da Parte requerente a assistirem à fase adequada de uma investigação fiscal na Parte requerida.
3 -Se o pedido visado no n.º 2 for aceite, a autoridade competente da Parte requerida que realiza o controlo dará conhecimento, logo que possível, à autoridade competente da Parte requerente da data e do local do controlo, da autoridade ou do funcionário designado para a realização do controlo, assim como dos procedimentos e das condições exigidas pela Parte requerida para a realização do controlo. Qualquer decisão relativa à realização do controlo fiscal será tomada pela Parte requerida que realiza o controlo.

Artigo 7.º

Possibilidade de recusar um pedido

1 -A autoridade competente da Parte requerida pode recusar prestar assistência:
1. a)Quando o pedido não for feito em conformidade com o presente Acordo;
2. b)Quando a Parte requerente não tiver recorrido a todos os meios disponíveis no seu próprio território para obter as informações, salvo se o recurso a tais meios for gerador de dificuldades desproporcionadas; ou
3. c)Quando a divulgação das informações solicitadas for contrária à ordem pública da Parte requerida.
2 -O presente Acordo não impõe à Parte requerida a obrigação de:
1. a)Prestar informações sujeitas a sigilo profissional, ou um segredo comercial, industrial ou profissional, ou processo comercial, desde que as informações referidas no n.º 4 do artigo 5.º não sejam tratadas, exclusivamente por essa razão, como constituindo segredo ou processo comercial; ou
2. b)Tomar medidas administrativas contrárias à sua legislação e à sua prática administrativa, desde que o disposto nesta alínea não afecte as obrigações de uma Parte nos termos do disposto no n.º 4 do artigo 5.º
3 -Um pedido de informações não pode ser recusado com base na impugnação do crédito fiscal objecto do pedido.
4 -Não pode ser exigido à Parte requerida que obtenha ou preste informações que a Parte requerente não possa obter em circunstâncias similares, com base na sua legislação, para fins da aplicação ou execução da respectiva legislação fiscal ou em resposta a um pedido válido da Parte requerida, nos termos do presente Acordo.
5 -A Parte requerida pode recusar um pedido de informações desde que estas sejam solicitadas pela Parte requerente com vista à aplicação ou à execução de uma disposição da legislação fiscal da Parte requerente, ou de qualquer obrigação com ela conexa, que seja discriminatória em relação a um cidadão ou a um nacional da Parte requerida face a um cidadão ou a um nacional da Parte requerente nas mesmas circunstâncias.

Artigo 8.º

Confidencialidade

1 -Qualquer informação prestada e recebida pelas autoridades competentes das Partes será considerada confidencial.
2 -Essas informações só poderão ser divulgadas às pessoas ou autoridades (incluindo tribunais e órgãos administrativos) interessadas para efeitos dos propósitos especificados no artigo 1.º, e só podem ser usadas por pessoas ou autoridades para os fins referidos, incluindo a decisão de um recurso. Para tais fins, essas informações poderão ser reveladas no decurso de audiências públicas de tribunais ou de sentença judicial.
3 -Essas informações não podem ser usadas para outros fins que não sejam os fins previstos no artigo 1.º sem o expresso consentimento por escrito da autoridade competente da Parte requerida.
4 -As informações prestadas a uma Parte requerente ao abrigo do presente Acordo não podem ser divulgadas a qualquer outra jurisdição.
5 -A transmissão de dados pessoais pode ser efectuada na medida necessária à execução das disposições do presente Acordo e com ressalva da legislação da Parte requerida.
6 -As Partes asseguram a protecção dos dados pessoais a um nível equivalente ao da Directiva n.º 95/46/CE, do Parlamento Europeu e do Conselho, de 24 de Outubro, e obrigam-se a respeitar os princípios contidos na Resolução n.º 45/95, de 14 de Dezembro de 1990, da Assembleia Geral das Nações Unidas.

Artigo 9.º

Custos

A incidência dos custos suportados em conexão com a assistência prestada será acordada pelas Partes.

Artigo 10.º

Disposições legislativas

As Partes aprovarão toda a legislação necessária a fim de darem cumprimento ao presente Acordo e à execução do mesmo.

Artigo 11.º

Línguas

Os pedidos de assistência assim como as respostas a esses pedidos serão redigidos em inglês, francês ou em qualquer outra língua acordada bilateralmente entre as autoridades competentes das Partes nos termos do artigo 12.º

Artigo 12.º

Procedimento amigável

1 -No caso de se suscitarem dificuldades ou dúvidas entre as Partes em matéria de aplicação ou de interpretação do Acordo, as autoridades competentes esforçar-se-ão por resolver a questão através de procedimento amigável.
2 -Para além do procedimento referido no n.º 1, as autoridades competentes das Partes podem definir de comum acordo os procedimentos a seguir nos termos dos artigos 5.º e 6.º
3 -As autoridades competentes das Partes podem comunicar entre si directamente a fim de chegarem a acordo nos termos do presente artigo.
4 -As Partes podem definir de comum acordo os procedimentos a seguir com vista à resolução de litígios, se tal se revelar necessário.

Artigo 13.º

Entrada em vigor

1 -O presente Acordo entra em vigor 30 dias após a data da notificação por ambas as Partes de que foram cumpridos os respectivos requisitos relativos à entrada em vigor do presente Acordo. A data relevante será o dia da recepção da última notificação.
2 -Na data da entrada em vigor, o presente Acordo produz efeitos:
1. a)Nessa data; relativamente às acções penais fiscais; e
2. b)Nessa data, relativamente a todos os outros casos previstos no artigo 1.º, mas apenas em relação aos exercícios fiscais com início nessa data ou depois dessa data, ou, na ausência de exercício fiscal, relativamente a qualquer obrigação tributária que surja nessa data ou depois dessa data.

Artigo 14.º

Vigência e denúncia

1 -O presente Acordo permanecerá em vigor por um período de tempo ilimitado.
2 -Qualquer das Partes poderá, a qualquer momento, denunciar o presente acordo mediante notificação prévia da denúncia, por escrito, à outra Parte.
3 -O presente Acordo cessa a sua vigência seis meses após a data da recepção da respectiva notificação.
4 -Não obstante a denúncia, as Partes continuarão vinculadas ao disposto no artigo 8.º do presente Acordo.
Em fé do que, os signatários, devidamente autorizados para o efeito pelas respectivas Partes, assinaram o presente Acordo.
Feito em Lisboa, em 14 de Outubro de 2009, em dois originais, nas línguas portuguesa e inglesa, fazendo todos os textos igualmente fé.
Pela República Portuguesa:
Carlos Manuel Baptista Lobo, Secretário de Estado dos Assuntos Fiscais.
Por Gibraltar:
James Tipping, Director do Centro Financeiro do Ministério das Finanças.
AGREEMENT BETWEEN THE PORTUGUESE REPUBLIC AND THE GOVERNMENT OF GIBRALTAR FOR THE EXCHANGE OF INFORMATION RELATING TO TAX MATTERS
The Portuguese Republic and the Government of Gibraltar, hereinafter referred to as Parties:
Whereas the Parties recognise that their present domestic laws already provide for co-operation and the exchange of information in criminal tax matters;
Whereas the Parties have long been active in international efforts in the fight against financial and other crimes, including the targeting of terrorist financing;
Whereas it is acknowledged that Gibraltar under the terms of the Entrustment letter from the United Kingdom has the right to negotiate, conclude, perform and, subject to the terms of this agreement, terminate a Tax Information Exchange Agreement with Portugal;
Whereas Gibraltar on 27 February 2002 entered into a political commitment to the OECD's principles of effective exchange of information;
Whereas the Parties wish to enhance and facilitate the terms and conditions governing the exchange of information relating to taxes;
have agreed as follows:
Article 1
Scope of the Agreement
1 -The competent authorities of the Parties shall provide assistance through exchange of information upon request as set forth in this Agreement. Such information shall:
1. a)Be foreseeably relevant to the administration and enforcement of the domestic laws of the Requesting Party concerning taxes covered by this Agreement;
2. b)Include information that is foreseeably relevant to the determination, assessment and collection of such taxes, the recovery and enforcement of tax claims, or the investigation or prosecution of criminal tax matters; and
3. c)Be treated as confidential as set forth in this Agreement.
  Article 2
  Jurisdiction
  A requested Party is not obligated to provide information which is neither held by its authorities nor in the possession of or obtainable by persons who are within its territorial jurisdiction.
  Article 3
  Taxes covered
1 -This Agreement shall apply to the following taxes:
1. a)In respect of Portugal:
  1. i)Personal income tax (imposto sobre o rendimento das pessoas singulares - IRS);
  2. ii)Corporate income tax (imposto sobre o rendimento das pessoas colectivas - IRC);
  3. iii)Local surtax on corporate income tax (derrama);
  4. iv)Stamp duty on gratuitous transfers (imposto do selo sobre as transmissões gratuitas);
2. b)In respect of Gibraltar:
  1. i)Gibraltar income taxes.
2 -This Agreement shall apply also to any identical or substantially similar taxes that are imposed after the date of signature of the Agreement in addition to or in place of the existing taxes if the Parties so agree. The competent authorities of the Parties shall notify each other of any substantial changes to the taxation and related information gathering measures covered by the Agreement.
Article 4
Definitions
1 -For the purposes of this Agreement, unless otherwise defined:
1. a)«Portugal» means the territory of the Portuguese Republic situated in the European continent, the archipelagos of Azores and Madeira, the territorial sea and inland waters thereof as well as the continental shelf and any other area wherein the Portuguese State exercises sovereign rights or jurisdiction in accordance with the rules of international law and the laws of the Portuguese Republic;
2. b)«Gibraltar» means the territory of Gibraltar;
3. c)«Competent authority» means:
  1. i)In respect of Portugal, the Minister of Finance, the Director General of Taxation (director-geral dos Impostos) or their authorized representative;
  2. ii)In respect of Gibraltar, the Chief Secretary or such other person as the Minister of Finance may appoint;
4. d)«Person» includes an individual, a company and any other body of persons;
5. e)«Company» means any body corporate or any entity that is treated as a body corporate for tax purposes;
6. f)«Publicly-traded company» means any company whose principal class of shares is listed on a recognised stock exchange provided its listed shares can be readily purchased or sold by the public. Shares can be purchased or sold «by the public» if the purchase or sale of shares is not implicitly or explicitly restricted to a limited group of investors;
7. g)«Principal class of shares» means the class or classes of shares representing a majority of the voting power and value of the company;
8. h)«Recognised stock exchange» means any stock exchange agreed upon by the competent authorities of the Parties;
9. i)«Collective investment fund or scheme» means any pooled investment vehicle, irrespective of legal form. The term «public collective investment fund or scheme» means any collective investment fund or scheme provided the units, shares or other interests in the fund or scheme can be readily purchased, sold or redeemed by the public. Units, shares or other interests in the fund or scheme can be readily purchased, sold or redeemed «by the public» if the purchase, sale or redemption is not implicitly or explicitly restricted to a limited group of investors;
10. j)«Tax» means any tax to which the Agreement applies;
11. k)«Requesting Party» means the Party requesting information;
12. l)«Requested Party» means the Party requested to provide information;
13. m)«Information-gathering measures» means laws and administrative or judicial procedures that enable a Party to obtain and provide the requested information;
14. n)«Information» means any fact, statement, document or record in any form whatever;
15. o)«Tax matters» means all tax matters including criminal tax matters;
16. p)«Criminal tax matters» means tax matters involving intentional conduct whether before or after the entry into force of this Agreement which is liable to prosecution under the criminal laws of the requesting Party;
17. q)«Criminal laws» means all criminal laws designated as such under the respective law of the Parties irrespective of whether such are contained in the tax laws, the criminal code or other statutes.
2 -Any term not defined in this Agreement shall, unless the context otherwise requires, have the meaning that it has at the time the request was made under the law of that Party, any meaning under the applicable tax laws of that Party prevailing over a meaning given to the term under other laws of that Party.
Article 5
Exchange of information upon request
1 -The competent authority of the requested Party shall provide upon request by the requesting Party information for the purposes referred to in article 1. Such information shall be provided without regard to whether the requested Party needs such information for its own tax purposes or the conduct being investigated would constitute a crime under the laws of the requested Party if it had occurred in the territory of the requested Party. The competent authority of the requesting Party shall only make a request for information pursuant to this article when it is unable to obtain the requested information by other means in its own territory, except where recourse to such means would give rise to disproportionate difficulty.
2 -If the information in the possession of the competent authority of the requested Party is not sufficient to enable it to comply with the request for information, that Party shall use at its own discretion all applicable information gathering measures necessary to provide the requesting Party with the information requested, notwithstanding that the requested Party may not, at that time, need such information for its own tax purposes.
3 -If specifically requested by the competent authority of the requesting Party, the competent authority of the requested Party shall provide information under this article, to the extent allowable under its laws, in the form of depositions of witnesses and authenticated copies of original records.
4 -Each Party shall ensure that its competent authorities, in accordance with the terms of this Agreement have the authority to obtain and provide upon request:
1. a)Information held by banks, other financial institutions, and any person, including nominees and trustees, acting in an agency or fiduciary capacity; and
2. b)Information regarding the beneficial ownership of companies, partnerships and other persons, including in the case of collective investment funds and schemes, information on shares, units and other interests; in the case of trusts, information on settlors, trustees, protectors and beneficiaries; and in the case of foundations, information on founders, members of the foundation council and beneficiaries;
provided that this Agreement does not create an obligation on the Parties to obtain or provide ownership information with respect to publicly traded companies or public collective investment funds or schemes unless such information can be obtained without giving rise to disproportionate difficulties.
5 -Any request for information shall be formulated with the greatest detail possible and shall specify in writing:
1. a)The identity of the person under examination or investigation;
2. b)The period for which the information is requested;
3. c)The nature of the information sought and the form in which the requesting Party would prefer to receive it;
4. d)The tax purpose for which the information is sought;
5. e)The reasons for believing that the information requested is foreseeably relevant to the tax administration and enforcement of the tax law of the requesting Party, with respect to the person identified in subparagraph a) of this paragraph;
6. f)Grounds for believing that the information requested is held in the requested Party or is in the possession of or obtainable by a person within the jurisdiction of the requested Party;
7. g)To the extent known, the name and address of any person believed to be in possession of the requested information;
8. h)A statement that the request is in conformity with the laws and administrative practices of the requesting Party, that if the requested information was within the jurisdiction of the requesting Party then the competent authority of the requesting Party would be able to obtain the information under the laws of the requesting Party or in the normal course of administrative practice and that it is in conformity with this Agreement;
9. i)A statement that the requesting Party has pursued all means available in its own territory to obtain the information, except those that would give rise to disproportionate difficulties.
6 -The competent authority of the requested Party shall acknowledge receipt of the request to the competent authority of the requesting Party and shall use its best endeavours to forward the requested information to the requesting Party with the least reasonable delay.
Article 6
Tax examinations abroad
1 -By reasonable notice given in advance, the requesting Party may request that the requested Party allow representatives of the competent authority of the requesting Party to enter the territory of the requested Party, to the extent permitted under its laws, to interview individuals and examine records with the prior written consent of the individuals or other persons concerned. The competent authority of the requesting Party shall notify the competent authority of the requested Party of the time and place of the intended meeting with the individuals concerned.
2 -At the request of the competent authority of the requesting Party, the competent authority of the requested Party may allow representatives of the competent authority of the requesting Party to be present at the appropriate part of a tax examination in the requested Party.
3 -If the request referred to in paragraph 2 is acceded to, the competent authority of the requested Party conducting the examination shall, as soon as possible, notify the competent authority of the requesting Party about the time and place of the examination, the authority or official designated to carry out the examination and the procedures and conditions required by the requested Party for the conduct of the examination. All decisions with respect to the conduct of the tax examination shall be made by the requested Party conducting the examination.
Article 7
Possibility of declining a request
1 -The competent authority of the requested Party may decline to assist:
1. a)Where the request is not made in conformity with this Agreement;
2. b)Where the requesting Party has not pursued all means available in its own territory to obtain the information, except where recourse to such means would give rise to disproportionate difficulty; or
3. c)Where the disclosure of the information requested would be contrary to the public policy of the requested Party.
2 -This Agreement shall not impose upon a requested Party any obligation:
1. a)To provide items subject to legal privilege, or any trade, business, industrial, commercial or professional secret or trade process, provided that information described in paragraph 4 of article 5 shall not by reason of that fact alone be treated as such a secret or trade process; or
2. b)To carry out administrative measures at variance with its laws and administrative practices, provided that nothing in this subparagraph shall affect the obligations of a Party under paragraph 4 of article 5.
3 -A request for information shall not be refused on the ground that the tax claim giving rise to the request is disputed.
4 -The requested Party shall not be required to obtain and provide information which the requesting Party would be unable to obtain in similar circumstances under its own laws for the purpose of the administration or enforcement of its own tax laws or in response to a valid request from the requested Party under this Agreement.
5 -The requested Party may decline a request for information if the information is requested by the requesting Party to administer or enforce a provision of the tax law of the requesting Party, or any requirement connected therewith, which discriminates against a citizen or a national of the requested Party as compared with a citizen or a national of the requesting Party in the same circumstances.
Article 8
Confidentiality
1 -All information provided and received by the competent authorities of the Parties shall be kept confidential.
2 -Such information shall be disclosed only to persons or authorities (including courts and administrative bodies) concerned with the purposes specified in article 1, and used by such persons or authorities only for such purposes, including the determination of any appeal. For these purposes information may be disclosed in public court proceedings or in judicial decisions.
3 -Such information may not be used for any purpose other than for the purposes stated in article 1 without the expressed written consent of the competent authority of the requested Party.
4 -The information provided to a requesting Party under this Agreement may not be disclosed to any other jurisdiction.
5 -Personal data may be transmitted to the extent necessary for carrying out the provisions of this Agreement and subject to the provisions of the law of the supplying Party.
6 -The Parties shall ensure the protection of personal data at a level that is equivalent to that of Directive no. 95/46/EC, of The European Parliament and of the Council, of 24 October, and shall comply with the guidelines established by the United Nations General Assembly Resolution no. 45/95, adopted on the 14th December 1990.
Article 9
Costs
Incidence of costs incurred in providing assistance shall be agreed by the Parties.
Article 10
Implementation legislation
The Parties shall enact any legislation necessary to comply with, and give effect to, the terms of this Agreement.
Article 11
Language
Requests for assistance and answers thereto shall be drawn up in English, French or any other language agreed bilaterally between the competent authorities of the Parties under article 12.
Article 12
Mutual agreement procedure
1 -Where difficulties or doubts arise between the Parties regarding the implementation or interpretation of the Agreement, the competent authorities shall endeavour to resolve the matter by mutual agreement.
2 -In addition to the agreements referred to in paragraph 1, the competent authorities of the Parties may mutually agree on the procedures to be used under articles 5 and 6.
3 -The competent authorities of the Parties may communicate with each other directly for purposes of reaching agreement under this article.
4 -The Parties shall agree on procedures for dispute resolution should this become necessary.
Article 13
Entry into force
1 -This Agreement shall enter into force 30 days from the date on which the Parties have notified each other that their respective requirements for the entry into force of this Agreement have been fulfilled. The relevant date shall be the day on which the last notification is received.
2 -Upon the date of entry into force, this Agreement shall have effect:
1. a)For criminal tax matters on that date; and
2. b)For all other matters covered in article 1 on that date, but only in respect of taxable periods beginning on or after that date or, where there is no taxable period, all charges to tax arising on or after that date.
  Article 14
  Duration and termination
1 -The present Agreement shall remain in force for an unlimited period of time.
2 -Either Party may, at any time, terminate the present Agreement upon a prior notification by giving written notice of termination to the other Party.
3 -The present Agreement shall terminate six months after the receipt of such notification.
4 -Notwithstanding the termination, the Parties shall remain bound to the provisions of article 8 of the present Agreement.
In witness whereof the undersigned being duly authorised in that behalf by the respective Parties, have signed the Agreement.
Done at Lisbon, on the 14th of October 2009, in duplicate in the Portuguese and English languages, both texts being equally authentic.
For the Portuguese Republic:
Carlos Manuel Baptista Lobo, Secretary of State for Fiscal Affairs.
For Gibraltar:
James Tipping, Finance Centre Director of the Ministry of Finance.

Artigo 14.º

Vigência e denúncia

1 -O presente Acordo permanecerá em vigor por um período de tempo ilimitado.
2 -Qualquer das Partes poderá, a qualquer momento, denunciar o presente acordo mediante notificação prévia da denúncia, por escrito, à outra Parte.
3 -O presente Acordo cessa a sua vigência seis meses após a data da recepção da respectiva notificação.
4 -Não obstante a denúncia, as Partes continuarão vinculadas ao disposto no artigo 8.º do presente Acordo.
Em fé do que, os signatários, devidamente autorizados para o efeito pelas respectivas Partes, assinaram o presente Acordo.
Feito em Lisboa, em 14 de Outubro de 2009, em dois originais, nas línguas portuguesa e inglesa, fazendo todos os textos igualmente fé.
Pela República Portuguesa:
Carlos Manuel Baptista Lobo, Secretário de Estado dos Assuntos Fiscais.
Por Gibraltar:
James Tipping, Director do Centro Financeiro do Ministério das Finanças.
AGREEMENT BETWEEN THE PORTUGUESE REPUBLIC AND THE GOVERNMENT OF GIBRALTAR FOR THE EXCHANGE OF INFORMATION RELATING TO TAX MATTERS
The Portuguese Republic and the Government of Gibraltar, hereinafter referred to as Parties:
Whereas the Parties recognise that their present domestic laws already provide for co-operation and the exchange of information in criminal tax matters;
Whereas the Parties have long been active in international efforts in the fight against financial and other crimes, including the targeting of terrorist financing;
Whereas it is acknowledged that Gibraltar under the terms of the Entrustment letter from the United Kingdom has the right to negotiate, conclude, perform and, subject to the terms of this agreement, terminate a Tax Information Exchange Agreement with Portugal;
Whereas Gibraltar on 27 February 2002 entered into a political commitment to the OECD's principles of effective exchange of information;
Whereas the Parties wish to enhance and facilitate the terms and conditions governing the exchange of information relating to taxes;
have agreed as follows:
Article 1
Scope of the Agreement
1 -The competent authorities of the Parties shall provide assistance through exchange of information upon request as set forth in this Agreement. Such information shall:
1. a)Be foreseeably relevant to the administration and enforcement of the domestic laws of the Requesting Party concerning taxes covered by this Agreement;
2. b)Include information that is foreseeably relevant to the determination, assessment and collection of such taxes, the recovery and enforcement of tax claims, or the investigation or prosecution of criminal tax matters; and
3. c)Be treated as confidential as set forth in this Agreement.
  Article 2
  Jurisdiction
  A requested Party is not obligated to provide information which is neither held by its authorities nor in the possession of or obtainable by persons who are within its territorial jurisdiction.
  Article 3
  Taxes covered
1 -This Agreement shall apply to the following taxes:
1. a)In respect of Portugal:
  1. i)Personal income tax (imposto sobre o rendimento das pessoas singulares - IRS);
  2. ii)Corporate income tax (imposto sobre o rendimento das pessoas colectivas - IRC);
  3. iii)Local surtax on corporate income tax (derrama);
  4. iv)Stamp duty on gratuitous transfers (imposto do selo sobre as transmissões gratuitas);
2. b)In respect of Gibraltar:
  1. i)Gibraltar income taxes.
2 -This Agreement shall apply also to any identical or substantially similar taxes that are imposed after the date of signature of the Agreement in addition to or in place of the existing taxes if the Parties so agree. The competent authorities of the Parties shall notify each other of any substantial changes to the taxation and related information gathering measures covered by the Agreement.
Article 4
Definitions
1 -For the purposes of this Agreement, unless otherwise defined:
1. a)«Portugal» means the territory of the Portuguese Republic situated in the European continent, the archipelagos of Azores and Madeira, the territorial sea and inland waters thereof as well as the continental shelf and any other area wherein the Portuguese State exercises sovereign rights or jurisdiction in accordance with the rules of international law and the laws of the Portuguese Republic;
2. b)«Gibraltar» means the territory of Gibraltar;
3. c)«Competent authority» means:
  1. i)In respect of Portugal, the Minister of Finance, the Director General of Taxation (director-geral dos Impostos) or their authorized representative;
  2. ii)In respect of Gibraltar, the Chief Secretary or such other person as the Minister of Finance may appoint;
4. d)«Person» includes an individual, a company and any other body of persons;
5. e)«Company» means any body corporate or any entity that is treated as a body corporate for tax purposes;
6. f)«Publicly-traded company» means any company whose principal class of shares is listed on a recognised stock exchange provided its listed shares can be readily purchased or sold by the public. Shares can be purchased or sold «by the public» if the purchase or sale of shares is not implicitly or explicitly restricted to a limited group of investors;
7. g)«Principal class of shares» means the class or classes of shares representing a majority of the voting power and value of the company;
8. h)«Recognised stock exchange» means any stock exchange agreed upon by the competent authorities of the Parties;
9. i)«Collective investment fund or scheme» means any pooled investment vehicle, irrespective of legal form. The term «public collective investment fund or scheme» means any collective investment fund or scheme provided the units, shares or other interests in the fund or scheme can be readily purchased, sold or redeemed by the public. Units, shares or other interests in the fund or scheme can be readily purchased, sold or redeemed «by the public» if the purchase, sale or redemption is not implicitly or explicitly restricted to a limited group of investors;
10. j)«Tax» means any tax to which the Agreement applies;
11. k)«Requesting Party» means the Party requesting information;
12. l)«Requested Party» means the Party requested to provide information;
13. m)«Information-gathering measures» means laws and administrative or judicial procedures that enable a Party to obtain and provide the requested information;
14. n)«Information» means any fact, statement, document or record in any form whatever;
15. o)«Tax matters» means all tax matters including criminal tax matters;
16. p)«Criminal tax matters» means tax matters involving intentional conduct whether before or after the entry into force of this Agreement which is liable to prosecution under the criminal laws of the requesting Party;
17. q)«Criminal laws» means all criminal laws designated as such under the respective law of the Parties irrespective of whether such are contained in the tax laws, the criminal code or other statutes.
2 -Any term not defined in this Agreement shall, unless the context otherwise requires, have the meaning that it has at the time the request was made under the law of that Party, any meaning under the applicable tax laws of that Party prevailing over a meaning given to the term under other laws of that Party.
Article 5
Exchange of information upon request
1 -The competent authority of the requested Party shall provide upon request by the requesting Party information for the purposes referred to in article 1. Such information shall be provided without regard to whether the requested Party needs such information for its own tax purposes or the conduct being investigated would constitute a crime under the laws of the requested Party if it had occurred in the territory of the requested Party. The competent authority of the requesting Party shall only make a request for information pursuant to this article when it is unable to obtain the requested information by other means in its own territory, except where recourse to such means would give rise to disproportionate difficulty.
2 -If the information in the possession of the competent authority of the requested Party is not sufficient to enable it to comply with the request for information, that Party shall use at its own discretion all applicable information gathering measures necessary to provide the requesting Party with the information requested, notwithstanding that the requested Party may not, at that time, need such information for its own tax purposes.
3 -If specifically requested by the competent authority of the requesting Party, the competent authority of the requested Party shall provide information under this article, to the extent allowable under its laws, in the form of depositions of witnesses and authenticated copies of original records.
4 -Each Party shall ensure that its competent authorities, in accordance with the terms of this Agreement have the authority to obtain and provide upon request:
1. a)Information held by banks, other financial institutions, and any person, including nominees and trustees, acting in an agency or fiduciary capacity; and
2. b)Information regarding the beneficial ownership of companies, partnerships and other persons, including in the case of collective investment funds and schemes, information on shares, units and other interests; in the case of trusts, information on settlors, trustees, protectors and beneficiaries; and in the case of foundations, information on founders, members of the foundation council and beneficiaries;
provided that this Agreement does not create an obligation on the Parties to obtain or provide ownership information with respect to publicly traded companies or public collective investment funds or schemes unless such information can be obtained without giving rise to disproportionate difficulties.
5 -Any request for information shall be formulated with the greatest detail possible and shall specify in writing:
1. a)The identity of the person under examination or investigation;
2. b)The period for which the information is requested;
3. c)The nature of the information sought and the form in which the requesting Party would prefer to receive it;
4. d)The tax purpose for which the information is sought;
5. e)The reasons for believing that the information requested is foreseeably relevant to the tax administration and enforcement of the tax law of the requesting Party, with respect to the person identified in subparagraph a) of this paragraph;
6. f)Grounds for believing that the information requested is held in the requested Party or is in the possession of or obtainable by a person within the jurisdiction of the requested Party;
7. g)To the extent known, the name and address of any person believed to be in possession of the requested information;
8. h)A statement that the request is in conformity with the laws and administrative practices of the requesting Party, that if the requested information was within the jurisdiction of the requesting Party then the competent authority of the requesting Party would be able to obtain the information under the laws of the requesting Party or in the normal course of administrative practice and that it is in conformity with this Agreement;
9. i)A statement that the requesting Party has pursued all means available in its own territory to obtain the information, except those that would give rise to disproportionate difficulties.
6 -The competent authority of the requested Party shall acknowledge receipt of the request to the competent authority of the requesting Party and shall use its best endeavours to forward the requested information to the requesting Party with the least reasonable delay.
Article 6
Tax examinations abroad
1 -By reasonable notice given in advance, the requesting Party may request that the requested Party allow representatives of the competent authority of the requesting Party to enter the territory of the requested Party, to the extent permitted under its laws, to interview individuals and examine records with the prior written consent of the individuals or other persons concerned. The competent authority of the requesting Party shall notify the competent authority of the requested Party of the time and place of the intended meeting with the individuals concerned.
2 -At the request of the competent authority of the requesting Party, the competent authority of the requested Party may allow representatives of the competent authority of the requesting Party to be present at the appropriate part of a tax examination in the requested Party.
3 -If the request referred to in paragraph 2 is acceded to, the competent authority of the requested Party conducting the examination shall, as soon as possible, notify the competent authority of the requesting Party about the time and place of the examination, the authority or official designated to carry out the examination and the procedures and conditions required by the requested Party for the conduct of the examination. All decisions with respect to the conduct of the tax examination shall be made by the requested Party conducting the examination.
Article 7
Possibility of declining a request
1 -The competent authority of the requested Party may decline to assist:
1. a)Where the request is not made in conformity with this Agreement;
2. b)Where the requesting Party has not pursued all means available in its own territory to obtain the information, except where recourse to such means would give rise to disproportionate difficulty; or
3. c)Where the disclosure of the information requested would be contrary to the public policy of the requested Party.
2 -This Agreement shall not impose upon a requested Party any obligation:
1. a)To provide items subject to legal privilege, or any trade, business, industrial, commercial or professional secret or trade process, provided that information described in paragraph 4 of article 5 shall not by reason of that fact alone be treated as such a secret or trade process; or
2. b)To carry out administrative measures at variance with its laws and administrative practices, provided that nothing in this subparagraph shall affect the obligations of a Party under paragraph 4 of article 5.
3 -A request for information shall not be refused on the ground that the tax claim giving rise to the request is disputed.
4 -The requested Party shall not be required to obtain and provide information which the requesting Party would be unable to obtain in similar circumstances under its own laws for the purpose of the administration or enforcement of its own tax laws or in response to a valid request from the requested Party under this Agreement.
5 -The requested Party may decline a request for information if the information is requested by the requesting Party to administer or enforce a provision of the tax law of the requesting Party, or any requirement connected therewith, which discriminates against a citizen or a national of the requested Party as compared with a citizen or a national of the requesting Party in the same circumstances.
Article 8
Confidentiality
1 -All information provided and received by the competent authorities of the Parties shall be kept confidential.
2 -Such information shall be disclosed only to persons or authorities (including courts and administrative bodies) concerned with the purposes specified in article 1, and used by such persons or authorities only for such purposes, including the determination of any appeal. For these purposes information may be disclosed in public court proceedings or in judicial decisions.
3 -Such information may not be used for any purpose other than for the purposes stated in article 1 without the expressed written consent of the competent authority of the requested Party.
4 -The information provided to a requesting Party under this Agreement may not be disclosed to any other jurisdiction.
5 -Personal data may be transmitted to the extent necessary for carrying out the provisions of this Agreement and subject to the provisions of the law of the supplying Party.
6 -The Parties shall ensure the protection of personal data at a level that is equivalent to that of Directive no. 95/46/EC, of The European Parliament and of the Council, of 24 October, and shall comply with the guidelines established by the United Nations General Assembly Resolution no. 45/95, adopted on the 14th December 1990.
Article 9
Costs
Incidence of costs incurred in providing assistance shall be agreed by the Parties.
Article 10
Implementation legislation
The Parties shall enact any legislation necessary to comply with, and give effect to, the terms of this Agreement.
Article 11
Language
Requests for assistance and answers thereto shall be drawn up in English, French or any other language agreed bilaterally between the competent authorities of the Parties under article 12.
Article 12
Mutual agreement procedure
1 -Where difficulties or doubts arise between the Parties regarding the implementation or interpretation of the Agreement, the competent authorities shall endeavour to resolve the matter by mutual agreement.
2 -In addition to the agreements referred to in paragraph 1, the competent authorities of the Parties may mutually agree on the procedures to be used under articles 5 and 6.
3 -The competent authorities of the Parties may communicate with each other directly for purposes of reaching agreement under this article.
4 -The Parties shall agree on procedures for dispute resolution should this become necessary.
Article 13
Entry into force
1 -This Agreement shall enter into force 30 days from the date on which the Parties have notified each other that their respective requirements for the entry into force of this Agreement have been fulfilled. The relevant date shall be the day on which the last notification is received.
2 -Upon the date of entry into force, this Agreement shall have effect:
1. a)For criminal tax matters on that date; and
2. b)For all other matters covered in article 1 on that date, but only in respect of taxable periods beginning on or after that date or, where there is no taxable period, all charges to tax arising on or after that date.
  Article 14
  Duration and termination
1 -The present Agreement shall remain in force for an unlimited period of time.
2 -Either Party may, at any time, terminate the present Agreement upon a prior notification by giving written notice of termination to the other Party.
3 -The present Agreement shall terminate six months after the receipt of such notification.
4 -Notwithstanding the termination, the Parties shall remain bound to the provisions of article 8 of the present Agreement.
In witness whereof the undersigned being duly authorised in that behalf by the respective Parties, have signed the Agreement.
Done at Lisbon, on the 14th of October 2009, in duplicate in the Portuguese and English languages, both texts being equally authentic.
For the Portuguese Republic:
Carlos Manuel Baptista Lobo, Secretary of State for Fiscal Affairs.
For Gibraltar:
James Tipping, Finance Centre Director of the Ministry of Finance.