LegalizeResolução da Assembleia da República n.º 29/94 — Aprova, para ratificação, a Convenção entre a República Portuguesa e a Irlanda para Evitar a Dupla Tributação e…
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 a República Portuguesa e a Irlanda para Evitar a Dupla Tributação e Prevenir a Evasão Fiscal em Matéria de Impostos sobre o Rendimento, bem como o respectivo Protocolo
1 - Subject to the provisions of article 19, a professor or teacher who visits one of the Contracting States for a period not exceeding two years for the sole purpose of teaching or carrying out advanced study (including research) at a university, college or other recognised research institute or other establishment for higher education in that Contracting State and who is, or was immediately before that visit, a resident of the other Contracting State shall be exempt from tax in the first-mentioned Contracting State on any remuneration for such teaching or research for a period not exceeding two years from the date he first visits that Contracting State for such purpose. An individual shall be entitled to the benefits of this article only once.
2 - The preceding provisions of this article shall not apply to remuneration which a professor or teacher receives for conducting research if the research is undertaken, primarily for the private benefit of a specific person or persons.
Article 22
Other income
1 - Items of income of a resident of a Contracting State, wherever arising, not dealt with in the foregoing articles of this Convention, shall be taxable only in that State.
2 - The provisions of paragraph 1 shall not apply to income, other than income from immovable property as defined, in paragraph 2 of article 6, if the recipient of such income, being a resident of a Contracting State, carries on business in the other Contracting State through a permanent establishment situated therein, or performs in that other State independent personal services from a fixed base situated therein, and the right or property in respect of which the income is paid is effectively connected with such permanent establishment or fixed base. In such a case the provisions of article 7 or article 14, as the case may be, shall apply.
CHAPTER IV
Methods for elimination of double taxation
Article 23
Elimination of double taxation
1 - Subject to the provisions of the laws of Ireland regarding the allowance as a credit against Irish tax of tax payable in a territory outside Ireland (which shall not affect the general principal hereof):
Portuguese tax payable under the laws of Portugal and in accordance with this Convention, whether directly or by deduction, on income from sources within Portugal (excluding in the case of a dividend tax payable in respect of the profits out of which the dividend is paid) shall be allowed as a credit against any Irish tax computed by reference to the same profits, income or gains by reference to which Portuguese tax is computed;
In the case of a dividend paid by a company which is a resident of Portugal to a company which is a resident of Ireland and which holds directly or indirectly 25 per cent or more of the capital in the company paying the dividend, the credit shall take into account [in addition do any Portuguese tax creditable under the provisions of subparagraph a) of this paragraph] Portuguese tax payable by the company in respect of the profits out of which such dividend is paid.
2 - Where, a resident of Portugal derives income which, in accordance with the provisions of this Convention, may be taxed in Ireland, Portugal shall allow as a deduction from the tax on the income of that resident an amount equal to the income tax paid in Ireland.
Such deduction shall not, however, exceed that part of the income tax as computed before the deduction is given, which is attributable to the income which may be taxed in Ireland.
3 - For the purposes of paragraphs 1 and 2, income derived by a resident of a Contracting State which may be taxed in the other Contracting State in accordance with this Convention shall be deemed to be derived from sources in that other Contracting State.
4 - Where, in accordance with any provisions of this Convention income derived by a resident of a Contracting State is exempt from tax in that State, such State may nevertheless, in calculating the amount of tax on the remaining income of such resident, take into account the exempted income.
CHAPTER V
Special provisions
Article 24
Non-discrimination
1 - 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. This provision shall, notwithstanding the provisions of article 1, also apply to persons who are not residents of one or both of the Contracting States.
2 - 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.
3 - Except where the provisions of paragraph 1 of article 9, paragraph 7 of article 11, or paragraph 6 of article 12, apply, interest, royalties and other disbursements paid by an enterprise of a Contracting State to a resident of the other Contracting State shall, for the purpose of determining the taxable profits of such enterprise, be deductible under the same conditions as if they had been paid to a resident of the first-mentioned State.
4 - 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 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.
5 - The provisions of this article shall, notwithstanding the provisions of article 2, apply to taxes of every kind and description.
Article 25
Mutual agreement procedure
1 - Where a person considers that the actions of one or both of the Contracting States result or will result for him in taxation not in accordance with the provisions of this Convention, he may, irrespective of the remedies provided by the domestic laws of those States, present his case to the competent authority of the Contracting State of which he is a resident or, if his case comes under paragraph 1 of article 24, to that of the Contracting State of which he is a national. The case must be presented within two years from the first notification of the action resulting in taxation not in accordance with the provisions of this Convention.
2 - The competent authority shall endeavour, if the objection appears to it to be justified and if it is not itself able to arrive at a satisfactory 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 which is not in accordance with the provisions of this Convention.
3 - 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 this Convention.
4 - 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.
Article 26
Exchange of information
1 - 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 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, which shall include courts, of the taxes which are the subject of the Convention.
2 - 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 process, or information, the disclosure of which would be contrary to public policy (order public).
Article 27
Diplomatic agents and consular officers
Nothing in this Convention shall affect the fiscal privileges of diplomatic agents or consular officers under the general rules of international law or under the provisions of special agreements.
CHAPTER VI
Final provisions
Article 28
Entry into force
1 - This Convention shall be ratified and the instruments of ratification shall be exchanged at Lisbon as soon as possible.
2 - This Convention shall enter into force upon the exchange of instruments of ratification and its provisions shall have effect:
In Ireland:
As respects income tax and capital gains tax, for any year of assessment beginning on or after the sixth day of April next following the date on which this Convention enters into force;
ii) As respects corporation tax, for any financial year beginning on or after the first day of January in the year next following the year in which this Convention enters into force;
In Portugal:
In respect of taxes withheld at source, the fact giving rise to them appearing on or after the first day of January in the year next following the year in which this Convention enters into force;
ii) In respect of other taxes as to income arising in the fiscal year beginning on or after the first day of January in year next following the year in which this Convention, enters into force.
Article 29
Termination
This Convention shall remain in force until terminated
by a Contracting State. Either Contracting State may terminate the Convention at any time provided that at least six months prior notice of termination has been given through diplomatic channels.
In such event, this Convention shall cease to have effect:
In Ireland:
As respects income tax and capital gains tax, for any year of assessment beginning on or after the sixth day of April next following the date on which the period specified in the said notice of termination expires;
ii) As respects corporation tax, for any financial year beginning on or after the first day of January next following the date on which the period specified in the said notice of termination expires;
In Portugal:
In respect of taxes withheld at source, the fact giving rise to them appearing on or after the first day of January next following the date on which the period specified in the said notice of termination expires;
ii) In respect of other taxes as to income arising in the fiscal year beginning on or after the first day of January next following the date on which the period specified in the said notice of termination expires.
In witness whereof, the undersigned, duly authorised thereto, have signed this Convention.
Done in duplicate at Dublin, this 1st day of June 1993, in the Portuguese and English languages, both texts being equally authoritative.
For the Government of the Portuguese Republic:
([ver documento original](https://files.diariodarepublica.pt/1s/1994/06/144a00/33103327.pdf))
For the Government of Ireland:
([ver documento original](https://files.diariodarepublica.pt/1s/1994/06/144a00/33103327.pdf))
PROTOCOL
At the moment of signing the Convention between the Portuguese Republic and Ireland for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, the undersigned have agreed upon the following provisions which shall be an integral part of the Convention.
1 - The term «income» as used in this Convention includes, in particular, capital gains.
2 - Notwithstanding the provisions of article 5, an enterprise of a Contracting State that carries on business of a permanent nature in the other Contracting State through its own employees or any other personnel engaged for such purpose for a period or periods amounting to or exceeding in the aggregate 120 days in any twelve month period shall be deemed to have a permanent establishment in that other State.
3 - Notwithstanding the provisions of article 28, article 8, paragraph 4 of article 13 and paragraph 3 of article 15 shall have effect in both Contracting States with respect to the assessment periods beginning on or after 1 January 1988.
In witness whereof, the undersigned, duly authorised thereto, have signed this Protocol.
Done in duplicate at Dublin, this 1st day of June 1993, in the Portuguese and English languages, both texts being equally authoritative.
For the Government of the Portuguese Republic:
([ver documento original](https://files.diariodarepublica.pt/1s/1994/06/144a00/33103327.pdf))
For the Government of Ireland:
([ver documento original](https://files.diariodarepublica.pt/1s/1994/06/144a00/33103327.pdf))
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