Resolução da Assembleia da República n.º 15/2002 — Aprova, para ratificação, a Convenção entre a República Portuguesa e a Urcrânia para Evitar a Dupla Tributação e…

ii) Did not become a resident of that State solely for the purpose of rendering the services.

2:

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 thereof.

Article 20

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 21

Professors and researchers

Remuneration received for teaching or scientific research by an individual who is or was immediately before visiting a Contracting State a resident of the other Contracting State and who is present in the first State during a period not exceeding two years for the purpose of scientific research or for teaching at a university, college, establishment for higher education, research institute or other similar establishment accredited by the Government of the first Contracting State shall be exempt from tax in the first State provided that all such entities have nonprofit-making purposes and the income is derived from outside the first 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 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 case the provisions of article 7 or article 14, as the case may be, shall apply.

Article 23

Taxation of capital

1 - Capital represented by immovable property referred to in article 6, owned by a resident of a Contracting State and situated in the other Contracting State, may be taxed in that other State.

2 - Capital represented by 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 by 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, may be taxed in that other State.

3 - Capital represented by ships, aircraft and road vehicles operated in international traffic by an enterprise of a Contracting State, and by movable property pertaining to the operation of such ships, aircraft and road vehicles, shall be taxable only in that State.

4 - All other elements of capital of a resident of a Contracting State shall be taxable only in that State.

Article 24

Elimination of double taxation

The double taxation shall be eliminated as follows:

1 - Where a resident of Portugal derives income or owns capital which, in accordance with the provisions of this Convention, may be taxed in Ukraine, Portugal shall allow as a deduction from the tax on the income or tax on the capital of that resident an amount equal to the income tax or the capital tax paid in Ukraine. Such deduction shall not, however, exceed that part of the income tax or capital tax as computed before the deduction is given, which is attributable to the income or the capital which may be taxed in Ukraine.

2 - Subject to the provisions of the law of Ukraine regarding the elimination of double taxation (which shall not affect the general principle hereof), Portuguese tax paid under the laws of Portugal and in accordance with this Convention, on profits or on income from sources within or chargeable capital situated in Portugal shall be allowed as a credit against any Ukrainian tax computed by reference to the same profits, income or capital on which the Portuguese tax is paid. For the purposes of this paragraph, profits, income and capital gains derived by a resident of Portugal which may be taxed in Portugal in accordance with this Convention shall be deemed to arise from sources in Portugal.

3 - The deductions provided in a Contracting State under paragraphs 1 or 2 in either case shall not exceed that part of income tax or capital tax as computed before the deduction is given, which is attributable, as the case may be, to the income or the capital which may be taxed in that State.

4 - Where in accordance with any provision of the Convention income derived or capital owned 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 or capital of such resident, take into account the exempted income or capital.

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 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 - Stateless persons who are residents of a Contracting State shall not be subjected in either 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 or the State concerned in the same circumstances are or may be subjected.

3 - 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.

4 - Except where the provisions of paragraph 1 of article 9, paragraph 6 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. Similarly, any debts of an enterprise of a Contracting State to a resident of the other Contracting State shall, for the purpose of determining the taxable capital of such enterprise, be deductible under the same conditions as if they had been contracted to a resident of the first-mentioned State.

5 - 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.

6 - Nothing in this article shall be construed as obliging a Contracting State to grant to residents of the other Contracting State any personal allowances, relieves and reductions for taxation purposes on account of civil status or family responsibilities which it grants to its own residents.

7 - The provisions of this article shall, notwithstanding the provisions of article 2, apply to taxes of every kind and description.

Article 26

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 three 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, 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 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, in particular, to prevent tax evasion and avoidance. 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 28

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 29

Entry into force

Each of the Contracting States shall notify to the other through the diplomatic channel the completion of the procedures required by its domestic law for the bringing into force of this Convention. This Convention shall enter into force on the date of the later of these notifications and shall thereupon have effect:

ii) In respect of other taxes as to income arising or capital owned 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 on income and taxes on capital, to taxes chargeable for any taxable year beginning on or after the first day of January of the calendar year next following the year in which the Convention enters into force.

Article 30

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 or capital owned 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 on income and taxes on capital, to taxes chargeable for any taxable year beginning on or after the first day of January of the calendar year next following the year in which the notice is given.

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

Done in duplicate at Lisbon the 9th day of February 2000, in the Portuguese, Ukrainian and English languages, all texts being equally authentic. In the case of any divergence of interpretations the English text shall prevail.

For the Portuguese Republic:

(ver assinatura no documento original)

For Ukraine:

(ver assinatura no documento original)

PROTOCOL

At the moment of signing the Convention between the Portuguese Republic and Ukraine for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital, the undersigned have agreed upon the following, which shall be an integral part of the Convention:

1 - Ad article 2

Shall any Contracting State introduce a tax on capital with a world-wide basis, its authorities shall inform the authorities of the other Contrating State in order that they may consult each other to reach an agreement on whether the Convention is to be extended to such tax.

2 - Ad article 7, paragraph 3

In respect of paragraph 3, consideration shall be given to the fact that there shall be allowed no deduction in respect of amounts, if any, paid (otherwise than towards reimbursement of actual expenses) by the permanent establishment to the head office of the enterprise or any of its other offices, by way of royalties, fees or other similar payments in return for the use of patents or other rights, or by way of commission, for specific services performed or for management, or, except in the case of a banking enterprise, by way of interest on money lent to the permanent establishment. Likewise, no account shall be taken, in the determination of the profits of a permanent establishment, for amounts charged (otherwise than towards reimbursement of actual expenses), by the permanent establishment to the head office of the enterprise or any of its other offices, by way of royalties, fees or other similar payments in return for the use of patents or other rights, or by way of commission for specific services performed or for management, or, except in the case of a banking enterprise, by way of interest on money lent to the head office of the enterprise or any of its other offices.

3 - Ad article 8

For the purposes of this article, it is understood that profits of an enterprise engaged in the international operation of ships or aircraft include profits from an occasional rental on a bareboat basis of ships or aircraft and profits from an occasional rental of containers which is supplementary or incidental to its international operation of ships or aircraft.

4 - Ad article 10, paragraph 4

In the case of Portugal, the term «dividends» also includes profits attributed under an arrangement for participation in profits (associação em participação).

5 - Ad articles 10, 11, 12 and 13

With respect to articles 10, 11, 12 and 13, it is understood that the tax reductions or exemptions provided for in the Convention in connection with dividends, interest, royalties and capital gains, shall not apply where such items of income are derived from a Contracting State by a company which is a resident of the other Contracting State the capital of which is held, directly or indirectly, for more than 50% by shareholders or members who are non-residents of that other State. Howewer, the provisions of this paragraph shall not apply if such company carries on in the Contracting State of which it is a resident a substantial business activity other than a mere holding of securities or other assets.

6 - Ad article 27, paragraph 1

The competent authorities of the Contracting States may consult each other in order to develop the appropriate conditions for the exchange of information.

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

Done in duplicate at Lisbon the 9th day of February 2000, in the Portuguese, Ukrainian and English languages, all three texts being equally authentic. In case of divergent interpretation, the English text shall prevail.

For the Portuguese Republic:

(ver assinatura no documento original)

For Ukraine:

(ver assinatura no documento original)

(ver texto em língua ucraniana no documento original)