LegalizeDecreto-Lei n.º 494/70 — Aprova para ratificação a Convenção entre Portugal e a Finlândia para Evitar a Dupla Tributação em Matéria de Impostos…
Este é o ato tal como foi publicado. As alterações posteriores não estão incorporadas no texto: cada uma é um ato autónomo neste repositório e uma entrada no historial desta lei.
Aprova para ratificação a Convenção entre Portugal e a Finlândia para Evitar a Dupla Tributação em Matéria de Impostos sobre o Rendimento e sobre o Capital, assinada em Helsínquia em 27 de Abril de 1970
Capital represented by movable property forming part of the business property of a permanent establishment of an enterprise, or by movable property pertaining to a fixed base used for the performance of professional services, may be taxed in the Contracting State in which the permanent establishment or fixed base is situated.
Ships and aircraft operated in international traffic, and movable property pertaining to the operation of such ships and aircraft, shall be taxable only in the Contracting State in which the place of effective management of the enterprise is situated.
All other elements of capital of a resident of a Contracting State shall be taxable only in that State.
CHAPTER V
Methods for elimination of double taxation
ARTICLE 28
Where a resident of Portugal derives income which, in accordance with the provisions of this Convention, may be taxed in Finland, Portugal shall allow as a deduction from the tax on the income of that person an amount equal to the income tax paid in Finland.
Such deduction shall not, however, exceed that part of the Portuguese tax, as computed before the deduction is given, which is appropriate to the income taxed in Finland.
Where a resident of Finland derives income or owns capital which, in accordance with the provisions of this Convention, may be taxed in Portugal, Finland shall, subject to the provisions of paragraph 3 of this article, allow as a deduction from the Finnish tax that part of the Finnish tax, which is appropriate, to the income derived from or the capital owned in Portugal.
Where a resident of Finland derives income which, in accordance with the provisions of articles 10, 11 and 12, may be taxed in Portugal, Finland shall allow as a deduction from the Finnish tax on the income of that person an amount equal to the tax paid in Portugal. Such deduction shall not, however, exceed that part of the Finnish tax, as computed before the deduction is given, which is appropriate to the income derived from Portugal.
Notwithstanding the provisions of paragraph 3, dividends attributed by a company which is a resident of Portugal to a company which is a resident of Finland shall be exempt from Finnish tax, to the extent that the dividends would have been exempt under Finnish law if both companies had been Finnish companies.
The provisions of paragraph 3 shall also apply when the Portuguese income tax appropriate to dividends, interest and royalties has been wholly relieved or reduced as if no such relief had been given or no such reduction had been allowed.
CHAPTER VI
Special provisions
ARTICLE 24
Non-discrimination
The nationals of a Contracting State shall not be subjected in the other Contracting State to any taxation or any requirement connected therewith which is other or more burdensome than the taxation and connected requirements to which nationals of that other State in the same circumstances are or may be subjected.
The term «nationals» means:
All individuals possessing the nationality of a Contracting State;
All legal persons, partnerships and associations deriving their status as such from the law in force in a Contracting State.
The taxation on a permanent establishment which an enterprise of a Contracting State has in the other Contracting State shall not be less favourably levied in that other State than the taxation levied on enterprises of that other State carrying on the same activities.
This provision shall not be construed as obliging a Contracting State to grant to residents of the other Contracting State any personal allowances, reliefs and reductions for taxation purposes on account of civil status or family responsibilities which it grants to its own residents.
Enterprises of a Contracting State, the capital of which is wholly or partly owned or controlled, directly or indirectly, by one or more residents of the other Contracting State, shall not be subjected in the first-mentioned Contracting State to any taxation or any requirement connected therewith which is other or more burdensome than the taxation and connected requirements to which other similar enterprises of that first-mentioned State are or may be subjected.
In this article the term «taxation» means taxes of every kind and description.
ARTICLE 25
Mutual agreement procedure
Where a resident of a Contracting State considers that the actions of one or both of the Contracting States result or will result for him in taxation not in accordance with this Convention, he may, notwithstanding the remedies provided by the national laws of those States, present his case to the competent authority of the Contracting State of which he is a resident.
The claim has to be lodged within a period of two years from the date of the notification of the tax lastly imposed or in the case of withholding at source from the date of the payment of the income subject to such withholding.
The competent authority shall endeavour, if the objection appears to it to be justified and if it is not itself able to arrive at an appropriate solution, to resolve the case by mutual agreement with the competent authority of the other Contracting State, with a view to the avoidance of taxation not in accordance with the Convention.
The competent authorities of the Contracting States shall endeavour to resolve by mutual agreement any difficulties or doubts arising as to the interpretation or application of the Convention. They may also consult together for the elimination of double taxation in cases not provided for in the Convention.
The competent authorities of the Contracting States may communicate with each other directly for the purpose of reaching an agreement in the sense of the preceding paragraphs. When it seems advisable in order to reach agreement to have an oral exchange of opinions, such exchange may take place through a commission consisting of representatives of the competent authorities of the Contracting States.
ARTICLE 26
Exchange of information
The competent authorities of the Contracting States shall exchange such information as is necessary for the carrying out of this Convention and of the domestic laws of the Contracting States concerning taxes covered by this Convention insofar as the taxation there under is in accordance with this Convention. Any information so exchanged shall be treated as secret and shall not be disclosed to any persons or authorities other than those concerned with the assessment or collection of the taxes which are the subject of the Convention.
In no case shall the provisions of paragraph 1 be construed so as to impose on one of the Contracting States the obligation:
To carry out administrative measures at variance with the laws or the administrative practice of that or of the other Contracting State;
To supply particulars which are not obtainable under the laws or in the normal course of the administration of that or of the other Contracting State;
To supply information which would disclose any trade, business, industrial, commercial or professional secret or trade or industrial process, or information, the disclosure of which would be contrary to public policy (ordre public).
ARTICLE 27
Diplomatic and consular officials
Nothing in this Convention shall affect the fiscal privileges of diplomatic or consular officials under the general rules of international law or under the provisions of special agreements.
ARTICLE 28
Territorial extension
This Convention may be extended either in its entirety or with any necessary modifications, to any part of the territory of Portugal which is implicitly excluded from the application of the Convention and which imposes taxes substantially similar in character to those to which the Convention applies. Any such extension shall take effect from such date and subject to such modifications and conditions, including conditions as to termination, as may be specified and agreed between the Contracting States in notes to be exchanged through diplomatic channels or in any other manner in accordance with their constitutional procedure.
Unless otherwise agreed by both Contracting States, the denunciation of the Convention by one of them under article 30 shall terminate, in the manner provided for in that article, the application of the Convention to any part of the territory of Portugal to which it has been extended under this article.
CHAPTER VII
Final provisions
ARTICLE 29
Entry into force
This Convention shall be ratified and the instruments of ratification shall be exchanged at Lisbon as soon as possible.
The Convention shall enter into force one month after the exchange of instruments of ratification and its provisions shall have effect for the first time:
In respect of taxes withheld at source, the fact giving rise to them appearing on or after the 1st January in the calendar year next following that in which the Convention enters into force;
In respect of other taxes on income, as to income arising in the calendar year next following that in which the Convention enters into force;
In respect of taxes on capital, as to capital owned in the calendar year next following that in which the Convention enters into force.
ARTICLE 30
Termination
This Convention shall remain in force until denounced by one of the Contracting States. Either Contracting State may denounce the Convention, through diplomatic channels, by giving notice of termination at least six months before the end of any calendar year. In such event, the Convention shall cease to have effect:
In respect of taxes withheld at source, the fact giving rise to them appearing on or after the 1st January in the calendar year next following that in which the notice is given;
In respect of other taxes on income, as to income arising on or after the 1st January in the calendar year next following that in which the notice is given;
In respect of taxes on capital, as to capital owned on or after the 1st January in the calendar year next following that in which the notice is given.
In witness whereof the Plenipotentiaries of the two States have signed the Convention and have affixed thereto their seals.
Done in duplicate at Helsinki, this 27th day of April, 1970, in the English language.
For the Government of Portugal:
J. Affra.
For the Government of Finland:
Paul Gustafsson.
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