Taxes Covered

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Full Text of the Document

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....tal income or on elements of income, including taxes on gains from the alienation of movable or immovable property and taxes on the amounts of wages or salaries paid by enterprises. 3. The existing taxes to which the Convention shall apply are in particular: a) In the case of the Portuguese Republic: i) Personal income tax (Imposto sobre o Rendimento das Pessoas Singulares - IRS); ii) Corpo....