2 April 2012
Details of the income tax agreement and protocol between Hong Kong - Portugal Income Tax Agreement (2011), signed on 22 March 2011, have become available. The treaty was concluded in the Chinese, Portuguese and English languages, each text having equal authenticity. In the case of divergence, however, the English text prevails. The agreement generally follows the OECD Model Convention.
The maximum rates of withholding tax are: