Decreto-Lei n.º 504/70 — Aprova para ratificação a Convenção entre Portugal e a Noruega para Evitar a Dupla Tributação em Matéria de Impostos…

Royalties shall be deemed to arise in a Contracting State when the payer is that State itself, a local authority or a resident of that State. Where, however, the person paying royalties, whether he is a resident of a Contracting State or not, has in a Contracting State a permanent establishment in connection with which the obligation to pay these royalties was incurred, and the royalties are borne by that permanent establishment, then the royalties shall be deemed to arise in the Contracting State in which the permanent establishment is situated.

Where, owing to a special relationship between the payer and the recipient or between both of them and some other person, the amount of the royalties paid, having regard to the use, right or information for which they are paid, exceeds the amount which would have been agreed upon by the payer and the recipient in the absence of such relationships, the provisions of this article shall apply only to the last-mentioned amount. In that case, the excess part of the payments shall remain taxable, according to the law of each Contracting State, due regard being had to the other provisions of this Convention.

Gains from the alienation of immovable property, as defined in article 6, may be taxed in the Contracting State in which such property is situated.

Gains from alienation of movable property forming part of the business property of a permanent establishment which an enterprise of a Contracting State has in the other Contracting State or of movable property pertaining to a fixed base available to a resident of a Contracting State in the other Contracting State for the purpose of performing professional services, including such gains from the alienation of such a permanent establishment (alone or together with the whole enterprise) or of such a fixed base, may be taxed in that other State. However, gains from the alienation of movable property of the kind referred to in paragraph 3 of article 22 may be taxed in the Contracting State in which, the effective management of the alienating enterprise is situated.

Gains from the alienation of any property other than those mentioned in paragraphs 1 and 2, shall be taxable only in the Contracting State of which the alienator is a resident.

Notwithstanding the provisions of paragraph 3, an individual who has not been a resident of a Contracting State for more than five years and who within that period derives gains from the alienation of shares in a company resident in the other Contracting State, may be taxed in that other State, provied that he is a national and was a resident of that other State immediately preceding the time when he became a resident of the first-mentioned State and such gains are not subject to tax in the first-mentioned State.

The provisions of this article shall not be construed as restricting the right of a Contracting State to levy tax on gains from the incorporation of reserves in the capital of companies with head office of effective management in that Contracting State or issue of shares with right of preference for the members of such companies.

Income derived by a resident of a Contracting State in respect of professional services or other independent activities of a similar character shall be taxable only in that State, unless he has a fixed base regularly available to him in the other Contracting State for the purpose of performing his activities. If he has such a fixed base, the income may be taxed in the other Contracting State but only so much of it as is attributable to that fixed base.

The term «professional services» includes, especially independent scientific, literary, artistic, educational or teaching activities as well as the independent activities of physicians, lawyers, engineers, architects, dentists and accountants.

Notwithstanding the provisions of paragraph 1, remuneration derived by a resident of a Contracting State in respect of an employment exercised in the other Contracting State shall be taxable only in the first-mentioned State if:

Notwithstanding the preceding provisions of this article, remuneration in respect of an employment exercised aboard a ship or aircraft in international traffic may be taxed in the Contracting State in which the place of effective management of the enterprise is situated.

Remuneration, including pensions, paid by, or out of funds created by, a Contracting State or a local authority thereof to any individual, in respect of services rendered to the first-mentioned State or local authority thereof may be taxed in that State.

The provisions of articles 15, 16 and 18 shall apply to remuneration or pensions in respect of services rendered in connection with any trade or business carried on by one of the Contracting States or local authority thereof.

Capital represented by immovable property, as defined in article 6, may be taxed in the Contracting State in which such property is situated.

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 perfomance 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, may be taxed 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.

Where a resident of Portugal derives income which in accordance with the provisions of this Convention, may be taxed in Norway, Portugal shall allow as a deduction from the tax on the income of that person an amount equal to the income tax paid in Norway.

Where a resident of Norway derives income or owns capital which, in accordance with the provisions of this Convention, may be taxed in Portugal, Norway shall, subject to the provisions of paragraph 3, exempt such income or capital from tax but may, in calculating tax on the e remaining income or capital of that person, apply the rate of tax which would have been applicable if the exempted income or capital had not been so exempted.

Where a resident of Norway derives income which, in accordance with the provisions of articles 10, 11 and 12 may be taxed in Portugal, Norway shall, subject to the provisions of paragraphs, 4 and 5, alow as a deduction from that 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 tax, as computed before the deduction is given, which is appropriate to the income taxed in Portugal.

Notwithstanding the provisions of paragraph 3 of this article, dividends attributed or paid by a company which is a resident of Portugal to a company which is a resident of Norway, shall be exempted from Norwegian tax to the extent to which, in accordance with the laws of Norway, the dividends would have been exempted from Norwegian tax if the first-mentioned company had been a resident of Norway and not a resident of Portugal, provided that such dividends are not deductible from the total net profits of the attributing or paying company for the purpose of computing all Portuguese income taxes.

When Portuguese income tax has been exempted or reduced in accordance with:

The nationals of a Contracting State shall not be subject 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:

The taxation on:

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.

The provisions of this article shall not be construed as obliging Norway to grant to nationals of Portugal the exceptional tax relief which is accorded to Norwegian nationals and persons born of parents having Norwegian nationality pursuant to Section 22 of the Norwegian Taxation Act for the Rural Districts and Section 17 of the Norwegian Taxation Act for the Urban Districts.

In this article the term «taxation» means taxes of every kind and discription.

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 competent authority shall endeavour, if the objection appears to it to be justified and if 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 State 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 State 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.

The competent authorities of the Contracting State shall exchange such information as in necessary for the carrying out of this Convention and of the domestic law of the Contracting States concerning taxes covered by this Convention insofar as the taxation a thereunder 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 subjects 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:

This Convention may be extended, either in its entirety or with any necessary modifications, to any part of the territory of Norway or of Portugal, which is specifically or implicitly excluded from the application of the Convention in which taxes imposed are 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 procedures.

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 Norway or of Portugal to which it has been extended under this article.

This Convention shall be ratified and the instruments of ratification shall be exchanged at ... as soon as possible.

The Convention shall enter into force one month after the exchange of instruments or ratification and its provisions shall have effect for the first time:

Where an enterprise engaged in the operation of ships or aircraft in international traffic is carried on by one or more partners jointly and severally responsible and resident in a Contracting State and by one or more partners jointly and severally responsible and resident in the other Contracting State, and the competent authorities of both States agree that it is not feasible to determine that the place of the effective management of the enterprise is situated in one of the Contracting States only, profits as mentioned in paragraph 1 of article 8, gains as mentioned in paragraph 2 (second sentence) of article 13, and capital as mentioned in paragraph 3 of article 22 shall be taxable in proportion to the share which each of the partners jointly and severally responsible is holding, only in the Contracting State of which that partner is a resident.

The provisions of paragraph 1 of article 8, paragraph 2 (second sentence) of article 13, and paragraph 3 of article 22 shall be applied respectively to profits or capital gains derived, as well as capital owned, by the joint Norwegian, Danish and Swedish air transport organization Scandinavian Airlines System (S. A. S.), but only insofar as profits and gains so derived, or capital so owned by the Norwegian partner of the Scandinavian Airlines System (S. A. S.) in proportion to its share in that organization.

Remuneration as mentioned in paragraph 2 of article 15 may be taxed in the Contracting State where the employment is exercised if the recipient of such remuneration is present in that State for a period or periods exceeding in the aggregate one hundred eighty three days in the calendar year concerned as from the outset of such period or periods.

Remuneration as mentioned in paragraph 3 of article 15 may be taxed in the Contracting State where the ship or aircraft is registered when derived in respect of an employment exercised aboard a ship or aircraft in international traffic operated by an enterprise which is carried on by one or more partners jointly and severally responsible and resident in a Contracting State and by one or more partners jointly and severally responsible and resident in the other Contracting State, and where it is not feasible to determine that the place of the effective management of the enterprise is situated in one of the Contracting States only.

Remuneration as mentioned in paragraph 3 of article 15 in respect of an employment exercised aboard an aircraft operated in international traffic by the Scandinavian Airlines System (S. A. S.) and derived by a resident of Norway shall be taxable only in that State.