Resolução da Assembleia da República n.º 10/2002 — Aprova, para ratificação, a Convenção entre o Governo da República Portuguesa e o Governo da Federação da Rússia para…

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 with 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 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 the first-mentioned State are or may be subjected.

5 - The provisions of this article shall, notwithstanding the provisions of article 2, apply to taxes which are the subject of this Convention.

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 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 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 the 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 Convention. Any agreement reached shall be implemented notwithstanding any time limits in the domestic law of the Contracting States.

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 the Convention.

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 26

Exchange information

1 - The competent authorities of the Contracting States shall exchange such information as is necessary for carrying out the provisions of this Convention or of the domestic laws of the Contracting States concerning taxes covered by the Convention insofar as the taxation thereunder is not contrary to the Convention. The exchange of information is not restricted by article 1. 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 Convention. Such persons 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:

Article 27

Members of diplomatic missions and consular posts

Nothing in this Convention shall affect the fiscal privileges of members of diplomatic missions or consular posts under the general rules of international law or under the provisions of special agreements.

Article 28

Entry into force

1 - The Contracting States shall notify each other in writing, through diplomatic channels, the completion of the procedure required by the respective laws for the entry into force of this Convention.

2 - The Convention shall enter into force on the date of the latter of the notification referred to in paragraph 1 and its provisions shall apply:

ii) In respect of other taxes as to income arising in the fiscal year beginning 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 for fiscal years beginning on or after the first day of January in the calendar year following the year in which the Convention enters into force.

Article 29

Termination

This Convention shall remain in force until terminated by one of the Contracting States. Either Contracting State may terminate the Convention, through diplomatic channels, by giving notice of termination at least six months before the end of any calendar year following after the period of five years from the date on which the Convention enters into force. In such event the Convention shall cease to have effect:

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;

ii) In respect of other taxes for fiscal years beginning on or after, the first day of January in the calendar year next following that in which the notice of termination has been given.

In witness whereof the undersigned, duly authorized thereto, have signed this Convention.

Done in duplicate at Moscow the 29th day of May 2000, in the Portuguese, Russian and English languages, all texts being equally authentic. In the case of any divergence of interpretations the English text shall be the operative one.

For the Government of the Portuguese Republic:

(ver assinatura no documento original)

For the Government of the Russian Federation:

(ver assinatura no documento original)

PROTOCOL

At the time of signing the Convention, between the Governments of the Portuguese Republic and the Russian Federation, 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 which shall be an integral part of the Convention.

1 - Regarding the application of paragraph 2 of article 3, in the case of Portugal, any meaning under its applicable tax laws will prevail over a meaning given to the term under its other laws.

2 - Regarding the application of article 6, nothing in the Convention shall affect the right of the Contracting State where immovable property is situated to apply the provisions of this article to income from immovable property or to income derived from services connected with the use or the right to use the immovable property which under the tax law of that Contracting State is as simulated to income from immovable property.

3 - The provisions of article 24 do not preclude the application of any provision of the tax law of the Contracting States dealing with thin capitalisation problems.

4 - The provisions of article 24 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.

In witness whereof the undersigned, dully authorized thereto, have signed this Protocol.

Done in duplicate at Moscow the 29th day of May 2000, in the Portuguese, Russian and English languages, all texts being equally authentic. In the case of any divergence of interpretations the English text shall be the operative one.

For the Government of the Portuguese Republic:

(ver assinatura no documento original)

For the Government of the Russian Federation:

(ver assinatura no documento original)