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1. Denmark - revocation of treaty
With effect from 1 January 1995 the Danish government revoked the Portugal Denmark double tax treaty.
2. Spain - new treaty
A new double tax treaty between Portugal and Spain was approved by the president of Portugal in January 1995. It will replace the old treaty which dated from 1969.
3. Other treaties
As at 31 March 1995 the following double tax treaties were in force.
Austria
Belgium
Brazil
Finland
France
Germany
Ireland
Italy
Mozambique
Norway
Spain
Switzerland
United Kingdom
A number of other treaties have been or are being negotiated. The most important is one with the US.
It is now hoped that this treaty will go before the US Senate in May 1995.
For further information please contact Mark Gibbins, tax partner, KPMG Peat Marwick, telephone: +351 1 311 04 06.
The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about specific circumstances before taking business decisions.
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