The convention between Angola and Portugal, which eliminates double taxation in the field of income taxes and prevents tax evasion and fraud, has already been published in Diário da República
This agreement does not intend to create an opportunity for non-taxation or reduced taxation, through fraud or tax evasion, namely through abusive constructions aimed at obtaining the relief provided for in the convention, for the indirect benefit of residents of third states.
According to the diploma, income taxes are considered to be all taxes levied on total income or on elements of income, including taxes on gains derived from the sale of securities or real estate, taxes on the total amount of wages or wages paid by companies, as well as taxes on capital gains.
Read more in Portuguese at Jornal de Angola
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