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