LegalizeResolução da Assembleia da República n.º 12/2003 — Aprova, para ratificação, a Convenção entre a República Portuguesa e a República da Letónia 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.
Aprova, para ratificação, a Convenção entre a República Portuguesa e a República da Letónia para Evitar a Dupla Tributação e Prevenir a Evasão Fiscal em Matéria de Imposto sobre o Rendimento, assinada em Riga em 19 de Junho de 2001
3 - The provisions of paragraphs 1 and 2 shall not apply to income derived from activities exercised in a Contracting State by an entertainer or a sportsman if the visit to that State is wholly or mainly supported by public funds of one or both of the Contracting States or its political or administrative subdivisions or local authorities thereof. In such case, the income shall be taxable only in the Contracting State of which the entertainer or sportsman is a resident.
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 thereof to an individual in respect of services rendered to that State or subdivision or authority 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 thereof to an individual in respect of services rendered to that State or subdivision or authority 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 thereof.
Article 20
Students
Payments which a student, an apprentice or a trainee 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
1 - An individual who visits a Contracting State for the purpose of teaching or carrying out research at a university, college or other recognized educational or scientific research institution in that Contracting State and who is or was immediately before that visit a resident of the other Contracting State, shall be exempted from taxation in the first-mentioned Contracting State on remuneration for such teaching or research for a period not exceeding two years from the date of his first visit for that purpose.
2 - The provisions of paragraph 1 shall not apply to income from research if such research is undertaken not in the public interest but primarily for the private benefit of a specific person or persons.
Article 22
Offshore activities
1 - The provisions of this article shall apply notwithstanding the provisions of articles 4 to 20 of this Convention.
2 - For the purposes of this article, the term «offshore activities» means activities carried on offshore in a Contracting State in connection with the exploration or exploitation of the sea bed and subsoil and their natural resources situated in that State.
3 - A person who is a resident of a Contracting State and carries on offshore activities in the other Contracting State shall, subject to paragraph 4, be deemed to be carrying on business in that other State through a permanent establishment or a fixed base situated therein.
4 - The provisions of paragraph 3 shall not apply where the offshore activities are carried on for a period or periods not exceeding in the aggregate 30 days in any twelve month period. For the purposes of this paragraph:
Offshore activities carried on by a person who is associated with another person shall be deemed to be carried on by the other person if the activities in question are substantially the same as those carried on by the first-mentioned person, except to the extent that those activities are carried on at the same time as its own activities;
A person shall be deemed to be associated with another person if one is controlled directly or indirectly by the other, or both are controlled directly or indirectly by a third person or third persons.
5 - Salaries, wages and other similar remuneration derived by a resident of a Contracting State in respect of an employment connected with offshore activities in the other Contracting State may, to the extent that the duties are performed offshore in that other State, be taxed in that other State. However, such remuneration shall be taxable only in the first-mentioned State if the employment is carried on for an employer who is not a resident of the other State and for a period or periods not exceeding in the aggregate 30 days in any twelve month period.
6 - Gains derived by a resident of a Contracting State from the alienation of:
Exploration or exploitation rights; or
Property situated in the other Contracting State which is used in connection with the offshore activities carried on in that other State; or
Shares deriving their value or the greater part of their value directly or indirectly from such rights or such property or from such rights and such property taken together;
may be taxed in that other State.
In this paragraph the term «exploration or exploitation rights» means rights to assets to be produced by offshore activities carried on in the other Contracting State, or to interests in or to the benefit of such assets.
Article 23
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.
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 Convention and arising in the other Contracting State may also be taxed in that other State.
Article 24
Elimination of double taxation
The double taxation shall be eliminated as follows:
1) In Portugal:
Where a resident of Portugal derives income which, in accordance with the provisions of this Convention, may be taxed in Latvia, Portugal shall allow as a deduction from the tax on the income of that resident an amount equal to the income tax paid in Latvia. 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 Latvia;
Where in accordance with any provision of the Convention income derived by a resident of Portugal is exempt from tax in Portugal, Portugal may nevertheless, in calculating the amount of tax on the remaining income of such resident, take into account the exempted income;
2) In Latvia:
Where a resident of Latvia derives income which, in accordance with this Convention, may be taxed in Portugal, unless a more favourable treatment is provided in its domestic law, Latvia shall allow as a deduction from the tax on the income of that resident, an amount equal to the income tax paid thereon in Portugal. Such deduction shall not, however, exceed that part of the income tax in Latvia, as computed before the deduction is given, which is attributable to the income which may be taxed in Portugal;
For the purposes of sub-paragraph a), where a company that is a resident of Latvia receives a dividend from a company that is a resident of Portugal in which it owns at least 10 per cent of its shares having full voting rights, the tax paid in Portugal shall include not only the tax paid on the dividend, but also the appropriate portion of the tax paid on the underlying profits of the company out of which the dividend was paid.
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 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 of the State concerned in the same circumstances, in particular with respect to residence, 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. 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.
4 - 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.
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 - 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 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 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. They may also consult together for the elimination of double taxation in cases not provided for in 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 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. 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:
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 (ordre public).
Article 28
Limitation of benefits
The provisions of this Convention shall not be construed as obliging a Contracting State to grant the benefits under this Convention to any person that is a resident of the other Contracting State, if, according to the competent authorities of both Contracting States, the receipt of those benefits will constitute an abuse of the general principles of the Convention.
Article 29
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 30
Entry into force
Each of the Contracting States shall notify the other of the completion of the procedures required by its law for the bringing into force of this Convention. The Convention shall enter into force on the date of the later of these notifications and shall thereupon have effect:
1 ) 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;
In respect of other taxes, as to income arising in a 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;
2) In Latvia:
In respect of taxes witheld at source, on income derived on or after the first day of January in the calendar year next following the year in which the Convention enters into force;
In respect of other taxes on income, for taxes chargeable for any fiscal year beginning on or after the first day of January in the calendar year next following the year in which the Convention enters into force.
Article 31
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 written notice of termination at least six months before the end of any calendar year following after the period of three years from the date on which the Convention enters into force. In such event the Convention shall cease to have effect:
1) 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;
In respect of other taxes, as to income arising in a 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;
2) In Latvia:
In respect of taxes wihheld at source, on income derived on or after the first day of January in the calendar year next following the year in which the notice has been given;
In respect of other taxes on income, for taxes chargeable for any fiscal year beginning on or after the first day of January in the calendar year next following the year in which the notice has been given.
In witness whereof the undersigned, duly authorized thereto, have signed this Convention.
Done in duplicate at Riga this 19th day of June 2001, in the Portuguese, Latvian 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 the Republic of Latvia:
(ver assinatura no documento original)
PROTOCOL
At the moment of signing the Convention between the Portuguese Republic and the Republic of Latvia 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:
Ad article 2 (2)
It is understood that taxes on total amounts of wages or salaries paid by enterprises shall also be regarded as taxes on income, but social security charges or any other similar charge shall not be regarded as taxes on income.
Ad article 4 (3)
1 - It is understood that while the agreement between the competent authorities has not been reached, such person shall not be entitled to claim any benefits provided by this Convention. The agreement reached shall be implemented in accordance with the provisions of article 26.
2 - It is understood that the provisions of paragraph 3 are applicable as long as the place of effective management criteria for the determination of residence is not used under the domestic legislation of Latvia. In the case of implementation of such criteria the competent authorities of Latvia shall inform the competent authorities of Portugal as soon as such criteria is implemented, and the following provisions shall be applicable instead of the provisions of paragraph 3 from the earliest possible date as determined by the competent authorities:
«3 - Where by reason of the provisions of paragraph 1 a person other than an individual is a resident of both Contracting States, then it shall be deemed to be a resident of the State in which its place of effective management is situated.»
Ad article 6
1 - It is understood that the provisions of this article shall also apply to income from movable property or from services connected with the use of immovable property which, under the taxation law of the Contracting State in which the immovable property in question is situated, is assimilated to income from immovable property.
2 - Regarding paragraph 3 of this article, the Contracting States understand that all income and gains arising from the alienation of immovable property located in a Contracting State may be taxed in that State in accordance with article 13 of this Convention.
Ad article 7
In respect of paragraph 3 of this article, and without changing the general principle thereof, the term «expenses which are incurred for the purposes of the permanent establishment» means those deductible expenses directly relating to the business of the permanent establishment.
Ad article 10
In respect of paragraph 3 of this article, the term «dividends» also includes profits attributed under an arrangement for participation in profits (in the case of Portugal, «associação em participação»).
Ad article 13 (3)
It is understood that the provisions of paragraph 3 of article 13 shall be applicable only to gains derived by an enterprise operating ships or aircraft in international traffic.
Ad article 26
It is understood that nothing in paragraph 3 shall be construed so as to impose on the competent authorities of a Contracting State the obligation to eliminate double taxation in cases not provided for in the Convention.
Ad article 28
It is understood that «abuse of the general principles of the Convention» may include a situation where the benefits under the Convention shall be granted by a Contracting State in respect of an item of income arising in that State which is not subject to taxation in the other Contracting State or is subject to taxation at a considerably lower tax rate than the tax rate generally applicable in that other State.
In witness whereof the undersigned, duly authorized thereto, have signed this Protocol.
Done in duplicate at Riga this 19th day of June 2001, in the Portuguese, Latvian 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 the Republic of Latvia:
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