The protocol to the 1971 income tax treaty between France and Portugal entered into force on 1 December 2017. The protocol, signed 25 August 2016, makes the following changes:
- Amends Article 2 (Taxes Covered) with respect to both countries;
- Amends the term "competent authorities" for both countries under Article 3 (General Definitions);
- Replaces Article 20 (Government Services);
- Replaces Article 27 (Exchange of Information);
- Adds Article 27 bis (Assistance in the Collection of Taxes); and
- Ad…