LegalizeResolução da Assembleia da República n.º 85/2000 — Aprova, para ratificação, a Convenção entre a República Portuguesa e a República de Singapura para Evitar a Dupla…
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.
1 ato modificativo · 2013-07-11, Resolução da Assembleia da República n.º 96/2013 — Aprova o Protocolo que Altera a Conven…
Aprova, para ratificação, a Convenção entre a República Portuguesa e a República de Singapura para Evitar a Dupla Tributação e Prevenir a Evasão Fiscal em Matéria de Impostos sobre o Rendimento, assinada em Singapura em 6 de Setembro de 1999
4 - The term «interest» as used in this article means income from debt-claims of every kind, whether or not secured by mortgage and whether or not carrying a right to participate in the debtor's profits, and in particular, income from government securities and income from bonds or debentures, including premiums and prizes attaching to such securities, bonds or debentures. Penalty charges for late payment shall not be regarded as interest for the purpose of this article.
5 - The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the interest, being a resident of a Contracting State, carries on busines in the other Contracting State in which the interest arises, through a permanent establishment situated therein, or performs in that other State independent personal services form a fixed base situated therein, and the debt-claim in respect of which the interest is paid is effectively connected with such permanent establishment or fixed base. In such case the provisions of article 7 or article 14, as the case may be, shall apply.
6 - Interest shall be deemed to arise in a Contracting State when the payer is a resident of that State. Where, however, the person paying the interest, whether he is a resident of a Contracting State or not, has in a Contracting State a permanent establishment or a fixed base in connection with which the indebtedness on which the interest is paid was incurred, and such interest is borne by such permanent establishment or fixed base, then such interest shall be deemed to arise in the State in which the permanent establishment or fixed base is situated.
7 - Where, by reason of a special relationship between the payer and the beneficial owner or between both of them and some other person, the amount of the interest, having regard to the debt-claim for which it is paid, excceds the amount which would have been agreed upon by the payer and beneficial owner in the absence of such relationship, the provisions of this article shall apply only to the last-mentioned amount. In such case, the excess part of the payments shall remain taxable according to the laws of each Contracting State, due regard being had to the other provisions of this Agreement.
Article 12
Royalties
1 - Royalties arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other State.
2 - However, such royalties may also be taxed in the Contracting State in which they arise and according to the laws of that State, but if the beneficial owner of the royalties is a resident of the other Contracting State, the tax so charged shall not exceed 10 per cent of the gross amount of the royalties.
The competent authorities of the Contracting States shall by mutual agreement settle the mode of application of this limitation.
3 - The term «royalties» as used in this article means payments of any kind received as a consideration for the use of, or the right to use, any copyright of literary, artistic or scientific work including cinematograph films, and films or tapes for radio or television broadcasting, any patent, trade mark, design or model, plan, secret formula or process, or for the use of, or the right to use, industrial, commercial or scientific equipment, or for information concerning industrial, commercial or scientific experience.
4 - The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the royalties, being a resident of a Contracting State, carries on business in the other Contracting State in which the royalties arise, 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 royalties are paid is effectively connected with such permanent establishment or fixed base. In such case the provisions of article 7 or article 14, as the case may be, shall apply.
5 - Royalties shall be deemed to arise in a Contracting State where the payer is a resident of that State. Where, however, the person paying the royalties, wether he is a resident of a Contracting State or not, has in a Contracting State a permanent establishment or fixed base in connecting with which the obligation to pay the royalties was incurred, and such royalties are borne by that permanent establishment or fixed base, then such royalties shall be deemed to arise in the State in which the permanent establishment or fixed base is situated.
6 - Where, by reason of a special relationship between the payer and the beneficial owner or between both of them and some other person, the amount of the royalties, 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 beneficial owner in the absence of such relationship, the provisions of this article shall apply only to the last-mentioned amount. In such case, the excess part of the payments shall remain taxable according to the laws of each Contracting State, due regard being had to the other provisions of this Agreement.
Article 13
Capital gains
1 - Gains derived by a resident of a Contracting State from the alienation of immovable property referred to in article 6 and situated in the other Contracting State may be taxed in that other State.
2 - Gains from the 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 independent personal services, including such gains from the alienation of such a permanent establishment (alone or with the whole enterprise) or of such fixed base, may be taxed in that other State.
3 - Gains from the alienation of ships or aircraft operated in international traffic by an enterprise of a Contracting State, or movable property pertaining to the operation of such ships or aircraft, shall be taxable only in that Contracting State.
4 - Gains from the alienation of any property, other than that referred to in paragraphs 1, 2 and 3, shall be taxable only in the Contracting State of which the alienator is a resident.
Article 14
Independent personal services
1 - Income derived by an individual who is a resident of a Contracting State from the performance of professional services or other activities of an independent character shall be taxable only in that State except in the following circumstances when such income may also be taxed in the other Contracting State:
If he has a fixed base regularly available to him in the other Contracting State for the purpose of performing his activities; in that case, only so much of the income as is attributable to that fixed base may be taxed in that other Contracting State; or
If his stay in the other Contracting State as for a period or periods amouting to or exceeding in the aggregate 183 days within any twelve-month period; in that case, only so much of the income as is derived from his activities performed in that other Contracting State may be taxed in that other Contracting State.
2 - 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.
Article 15
Dependent personal services
1 - Subject to the provisions of articles 16, 18, 19, 20 and 21, salaries, wages and other similar remuneration derived by a resident of a Contracting State in respect of an employment shall be taxable only in that State unless the employment is exercised in the other Contracting State. If the employment is so exercised, such remuneration as is derived therefrom may be taxed in that other State.
2 - 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:
The recipient is present in the other State for a period or periods not exceeding in the aggregate 183 days in any twelve-month period commencing or ending in the calendar year concerned; and
The remuneration is paid by, or on behalf of, an employer who is not a resident of the other State; and
The remuneration is not borne by a permanent establishment or a fixed base which the employer has in the other State.
3 - Notwithstanding the preceding provisions of this article, remuneration derived in respect of an employment exercised aboard a ship or aircraft operated in international traffic by an enterprise of a Contracting State may be taxed in that Contracting State.
Article 16
Directors' fees
Directors' fees an other similar payments derived by a resident of a Contracting State in his capacity as a member of the board of directors or supervisory board (in Portugal, conselho fiscal) or of another similar organ of a company which is a resident of the other Contracting State may be taxed in that other State.
Article 17
Artistes and sportsmen
1 - Notwithstanding the provisions of articles 14 and 15, income derived by a resident of a Contracting State as an entertainer, such as a theatre, motion picture, radio or television artiste, or a musician, or as a sportsman, from his personal activities as such exercised in the other Contracting State, may be taxed in that other State.
2 - Where income in respect of personal activities exercised by an entertainer or a sportsman in his capacity as such accrues not to the entertainer or sportsman himself but to another person, that income may, notwithstanding the provisions of articles 7, 14 and 15, be taxed in the Contracting State in which the activities of the entertainer or sportsman are exercised.
3 - Notwithstanding the provisions of paragraphs 1 and 2, income derived in respect of the activities referred to in paragraphe 1 within the framework of any cultural or sports exchange programme agreed to by both Contracting States shall be exempt from tax in the Contracting State in which these activities are exercised.
Article 18
Pensions
Subject to the provisions of paragraph 2 of article 19, pensions and other similar remuneration paid to a resident of a Contracting State in consideration of past employment shall be taxable only in that State.
Article 19
Government service
1 - a) Salaries, wages and other similar remuneration, other than a pension, paid by a Contracting State or a political or administrative subdivision or a local authority or a statutory body thereof to an individual in respect of services rendered to that State or subdivision or authority or body shall be taxable only in that State.
However, such salaries, wages and other similar remuneration shall be taxable only in the other Contracting State if the services are rendered in that State and the individual is a resident of that State who:
Is a national of that State; or
ii) Did not become a resident of that State solely for the purpose of rendering the services.
2 - a) Any pension paid by, or out of funds created by, a Contracting State or a political or administrative subdivision or a local authority or a statutory body thereof to an individual in respect of services rendered to that State or subdivision or authority or body shall be taxable only in that State.
However, such pension shall be taxable only in the other Contracting State if the individual is a resident of, and a national of, that State.
3 - The provisions of articles 15, 16, 17 and 18 shall apply to salaries, wages and other similar remuneration, and to pensions, in respect of services rendered in connection with a business carried on by a Contracting State or a political or administrative subdivision, or a local authority or a statutory body thereof.
Article 20
Professors and researchers
1 - An individual who is or was a resident of a Contracting State immediately before visiting the other Contracting State, solely for the purposes of teaching or scientific research at an university, college, school, or other similar educational or scientific research institution which is recognised as non-profitable by the Government of that other State, or under an official programme of cultural exchange, for a period not exceeding two years from the date of his first arrival in that other State, shall be exempt from tax in that other State on his remuneration for such teaching or research.
2 - The preceding provision of this article shall also apply to an individual who carries out research within the scope of a scholarship granted by a government, religious, charitable, scientific, literary or educational organization, if such scholarship is exempt from tax.
Article 21
Students
Payments which a student or business apprentice who is or was immediately before visiting a Contracting State a resident of the other Contracting State and who is present in the first-mentioned State solely for the purpose of his education or training receives for the purpose of his maintenance, education or training shall not be taxed in that State, provided that such payments arise from sources outside that State.
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 Agreement 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 case the provisions of article 7 or article 14, as the case may be, shall apply.
3 - Notwithstanding the provisions of paragraphs 1 and 2, items of income of a resident of a Contracting State not dealt with in the foregoing articles of this Agreement and arising in the other Contracting State may also be taxed in that other State.
Article 23
Limitation of relief
1 - Where this Agreement provides (with or without other conditions) that income from sources in Portugal shall be exempt from tax, or taxed at a reduced rate, in Portugal and under the laws in force in Singapore the said income is subject to tax by reference to the amount thereof which is remitted to or received in Singapore and not by reference to the full amount thereof, then the exemption or reduction of tax to be allowed under this Agreement in Portugal shall apply only to so much of the income as is remitted to or received in Singapore.
2 - However, this limitation does not apply to income derived by the Government of Singapore or any person approved by both competent authorities for the purpose of this paragraph.
CHAPTER IV
Methods for elimination of double taxation
Article 24
Elimination of double taxation
1 - In the case of Portugal double taxation shall be eliminated as follows: where a resident of Portugal derives income which, in accordance with the provisions of this Agreement, may be taxed in Singapore, Portugal shall allow as a deduction from the tax on the income of that resident an amount equal to the income tax paid in Singapore. 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 Singapore.
2 - In the case of Singapore double taxation shall be eliminated as follows: where a resident of Singapore derives income from Portugal which, in accordance with the provisions of this Agreement, may be taxed in Portugal, Singapore shall, subject to its laws regarding the allowance as a credit against Singapore tax of tax payable in any country other than Singapore (which shall not affect the general principles hereof), allow the Portuguese tax paid, whether directly or by deduction, as a credit against the Sinpapore tax payable on the income of that resident. Where such income is a dividend paid by a company which is a resident of Portugal to a resident of Singapore which is a company owning directly or indirectly not less than 10 per cent of the share capital of the first-mentioned company, the credit shall take into account the Portuguese tax paid by that company on the portion of its profits out of which the dividend is paid.
3 - Where in accordance with any provisions of this Agreement 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 25
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, in particular whith respect to residence, 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 boths 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. Nothing in this provision shall 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 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 requirements connected therewith which is other or more burdensome than the taxation and connected requirements to which other similar enterprises of the first-mentioned State are or may be subjected.
5 - In this article, the term «taxation» means taxes which are the subject of this Agreement.
Article 26
Mutual agreement procedure
1 - Where a person considers that the actions of one or both of the Contracting State result or will result for him in taxation not in accordance with the provisions of this Agreement, he may, irrespective of the remedies provided by the domestic law 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 25, to that of the Contracting State of which he is a national. The case must be presented within three years from the first notification of the action resulting in taxation not in accordance with the provisions of the Agreement.
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 Agreement.
3 - The competent authorities of the Contracting State shall endeavour to resolve by mutual agreement any dificulties or doubts arising as to the interpretation or application of the Agreement. They may also consult together for the elimination of double taxation in cases not provided for in the Agreement.
4 - The competent authorities of the Contracting States may communicate with each other directly, including through a joint commission consisting of themselves or their representatives, for the purpose of reaching an agreement in the sense of the preceding paragraphs.
Article 27
Exchange of information
1 - The competent authorities of the Contracting State shall exchange such information as is necessary for carrying out the provisions of this Agreement or of the domestic laws of the Contracting States concerning taxes covered by the Agreement insofar as the taxation thereunder is not contrary to the Agreement. Any information received by a Contracting State shall be treated as secret in the same manner as information obtained under the domestic laws of that State and shall be disclosed only to persons or authorities (including courts and administrative bodies) concerned with the assessment or collection of, the enforcement or prosecution in respect of, or the determination of appeals in relation to, the taxes covered by the Agreement. Such person or authorities shall use the information only for such purposes. They may disclose the information in public court proceedings or in judicial decisions.
2 - In no case shall the provisions of paragraph 1 be construed so as to impose on a Contracting State the obligation:
To carry out administrative measures at variance with the laws and administrative practice of that or of the other Contracting State;
To supply information which is 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 process, or information, the disclosure of which would be contrary to public policy (order public).
Article 28
Members of diplomatic missions and consular posts
Nothing in this Agreement shall affect the fiscal privileges of members of diplomatic missions and consular posts under the general rules of international law or under the provisions of special agreements.
CHAPTER VI
Final provisions
Article 29
Entry into force
1 - This Agreement shall enter into force on the thirtieth day after the date on which diplomatic notes indicating the completion of internal legal procedures necessary in each Contracting State for the entry into force of this Agreement have been exchanged.
2 - This Agreement shall apply:
In Portugal:
In respect of taxes withheld at source, the fact giving rise to them appearing on or after the first day of January of the year next following the year in which this Agreement 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 of the year next following the year in which this Agreement enters into force;
In Singapore: in respect of tax chargeable for any year of assessment beginning on or after 1 January of the second calendar year next following the year in which the Agreement enters into force.
Article 30
Termination
This Agreement shall remain in force until terminated by a Contracting State. Either Contracting State may terminate the Agreement, through diplomatic channels, by giving a notice specifying the year of termination at least six months before 31 December of the year so specified in the said notice. A notice may only be given after the expiration of a period of 5 years from the date on which the Agreement enters into force. In such event, the Agreement shall cease to have effect:
In Portugal:
In respect of taxes withheld at source, the fact giving rise to them appearing on or after the first day of January of the year next following that specified in the said notice of termination;
ii) In respect of other taxes, as to income arising in the fiscal year beginning on or after the first day of January of the year next following that specified in the said notice of termination;
In Singapore: in respect of tax chargeable for any year of assessment beginning on or after 1 January of the second calendar year next following that specified in the said notice of termination.
In witness whereof the undersigned, duly authorised thereto, have signed this Agreement.
Done in duplicate at Singapore 6th day of September 1999 in the Portuguese and English languages, both text being equally authentic. In case of any divergence of interpretation or application of this Agreement the English text shall prevail.
For the Government of the Portuguese Republic:
([ver documento original](https://files.diariodarepublica.pt/1s/2000/12/288a00/72857305.pdf))
For the Government of the Republic of Singapore:
([ver documento original](https://files.diariodarepublica.pt/1s/2000/12/288a00/72857305.pdf))
Protocol
At the moment of signing the Agreement for the Avoidance of Double Taxation and Prevention of Fiscal Evasion with respect to Taxes on Income, this day concluded between the Portuguese Republic and the Republic of Singapore, the undersigned have agreed that the following provisions shall form an integral part of the Agreement.
Ad article 4
If the place of effective management of a shipping enterprise is aboard a ship, then it shall be deemed to be situated in the Contracting State in which the home harbour of the ship is situated, or, if there is no such home harbour, in the Contracting State of which the operator of the ship is a resident.
Ad article 6
1 - Income referred to in paragraph 5 means:
The amounts in respect of services in connection with the use, in whole or in part, of immovable property;
The amounts in respect of the lease of machinery and furniture located in the rented immovable property where such amounts are included as consideration for the use of such property;
The amounts in respect of the temporary transfer of the exploitation of a commercial, industrial or agricultural establishment, after deduction of the rent paid, where de transferor is not the holder of the right to the property in which such establishment is situated.
2 - Any movable property that is set up on the same site for a period of more than twelve months shall be deemed to be immovable property.
Ad article 10
1 - Under the current Singapore laws, where dividends are paid by a company which is a resident of Singapore to a resident of Portugal who is the beneficial owner of such dividends, there is no tax in Singapore which is chargeable on dividends in addition to the tax chargeable in respect of the profits or income of the company.
2 - If, subsequent to the signing of the Agreement, Singapore imposes a tax on dividends in addition to the tax chargeable in respect of the profits or income of a company which is a resident of Singapore, such tax may be charged but the tax so charged on the dividends derived by a resident of Portugal who is the beneficial owner of such dividends shall be in accordance with the provisions of paragraphs 1 and 2 of article 10.
Ad articles 11 and 23
In the case of Singapore, the Government of Singapore shall include:
The Monetary Authority of Singapore and the Board of Commissioners of Currency;
The Government of Singapore Investment Corporation Pte Ltd;
A statutory body or any institution wholly or mainly owned by the Government of Singapore as may be agreed from time to time between the competent authorities of the Contracting States.
Ad article 12
With reference to paragraph 3, the term «royalties» also comprises payments derived from the use of, or the right to use, software as well as payments received as a consideration for technical assistance in connection with the use, or the right to use, any copyright, goods or information to which that paragraph applies. It is understood that payments received as a consideration for technical assistance not in connection with the use, or the right to use, any such copyright, goods or information shall be dealt with in article 7 or article 14. If the person who receives the consideration for technical assistance is different from and independent of the person who receives the consideration for the use of, or the right to use, such copyright, goods or information, the technical assistance shall be considered as not in connection with the use, or the right to use, such copyright, goods or information.
Ad article 15
With reference to paragraph 3 it is understood that remuneration derived in respect of an employment exercised aboard a ship or aircraft operated in international traffic by an enterprise of a Contracting State is taxable only in that State unless the remuneration is derived by a resident of the other Contracting State.
Ad article 17
It is understood that in paragraph 2 the phrase «income in respect of personal activities exercised by an entertainer or a sportsman in his capacity as such» means any income that is connected with the personal activities exercised by an entertainer or a sportsman relating to his reputation as an entertainer or a sportsman.
Ad article 25
1 - The provisions of article 25 do not preclude the application of any provision of the tax law of the Contracting States dealing with thin capitalisation problems.
2 - The provisions of article 25 shall be construed in the sense that insofar as the deductibility of the incurred disbursements is concerned, each Contracting State may apply its own procedures regarding the burden of proof.
3 - With reference to paragraph 3 of article 25 of the Agreement, it is understood that, for the purposes of allowing deduction of a payment of expenses to a non-resident, nothing in the said paragraph shall be construed as preventing Singapore from imposing any obligation to withhold tax from such a payment.
4 - Granting by Singapore of the following tax reliefs or incentives shall not be construed as discrimination under article 25:
Tax reliefs for non-resident nationals of Singapore under section 40 of the Income Tax Act;
Tax incentives granted to its nationals to promote social development in accordance with its national policy and criteria;
Tax incentive under part XIII-B of the Economic Expansion Incentives (Relief from Income Tax) Act for the promotion of overseas investments or projects carried out by enterprises mainly owned by nationals and permanent residents of Singapore.
5 - Granting by Portugal of tax reliefs or incentives identical or similar to those referred to in paragraph 4 shall not be construed as discrimination under article 25.
In witness whereof, the undersigned, duly authorised thereto, have signed this Protocol.
Done in duplicate at Singapore this 6th day of September 1999, in the Portuguese and English languages, both texts being equally authentic. In case of any divergence of interpretation or application of this Protocol, the English text shall prevail.
For the Government of the Portuguese Republic:
([ver documento original](https://files.diariodarepublica.pt/1s/2000/12/288a00/72857305.pdf))
For the Government of the Republic of Singapore:
([ver documento original](https://files.diariodarepublica.pt/1s/2000/12/288a00/72857305.pdf))
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