LegalizeResolução da Assembleia da República n.º 66/2003 — Aprova a Convenção entre a República Portuguesa e a República Islâmica do Paquistão 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 a Convenção entre a República Portuguesa e a República Islâmica do Paquistão para Evitar a Dupla Tributação e Prevenir a Evasão Fiscal em Matéria de Impostos sobre o Rendimento e Respectivo Protocolo, assinados em Lisboa em 23 de Junho de 2000
8 - 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 and fees for technical services, 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 Convention.
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 together 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 or movable property pertaining to the operation of such ships or aircraft, shall be taxable only in the Contracting State of which the alienator is a resident.
4 - Gains from the alienation of any property other than that mentioned 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 a resident of a Contracting State in respect of professional services or other independent activities of a similar 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 is for a period or periods exceeding in the aggregate 183 days in any twelve month period commencing or ending in the fiscal year concerned; in that case, only so much of the income as is derived from his activities performed in that other State may be taxed in that other State.
2 - The term «professional services» includes especially independent scientific, literary, artistic, educational or teaching activities as well as the independent activities of physicians, surgeons, dentists, lawyers, engineers, architects and accountants.
Article 15
Dependent personal services
1 - Subject to the provisions of articles 16, 17, 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 fiscal 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 the Contracting State of which the enterprise is a resident.
Article 16
Directors' fees
1 - Directors' fees and similar payments derived by a resident of a Contracting State in his capacity as a member of the board of directors or any similar body of a company which is a resident of the other Contracting State may be taxed in that other State.
2 - Salaries, wages and other similar remuneration derived by a resident of a Contracting State in his capacity in a top level managerial position of a company which is a resident of the other Contracting State may be taxed in that other Contracting 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 paragraph 1, income derived by an entertainer or a sportsman who is a resident of a Contracting State from his personal activities as such exercised in the other Contracting State, shall be taxable only in the first-mentioned Contracting State, if the activities in the other Contracting State are supported wholly or mainly from the public funds of the first-mentioned Contracting State, including any of its political or administrative subdivisions or local authorities.
Article 18
Government service
1 - a) 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 remuneration shall be taxable only in the other Contracting State if the services are rendered in that other 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 other State.
3 - The provisions of articles 15, 16, 17 and 19 shall apply to 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 19
Non-government pensions and annuities
1 - Any pension, other than a pension referred to in article 18, or any annuity derived by a resident of a Contracting State from sources within the other Contracting State shall be taxed only in the first-mentioned Contracting State.
2 - The term «pension» means a periodic payment made in consideration of past services or by way of compensation for injuries received in the course of performances of services.
3 - The term «annuity» means a stated sum payable periodically at stated times during life or during a specified or ascertainable period of time, under an obligation to make the payments in return for adequate and full consideration in money or money worth.
Article 20
Students and apprentices
A student or business apprentice who is or was a resident of one of the Contracting States immediately before visiting the other Contracting State and who is present in that other State solely for the purpose of his education or training, shall be exempt from tax in that other State on:
Payments made to him by persons, residing outside that other State for the purposes of his maintenance, education or training; and
Remuneration from employment in that other State in an amount not exceeding. US$ 4,000 per annum during a period not exceeding three years, from the day of his first arrival in that other Contracting State, provided that such employment is directly related to his studies.
Article 21
Professors and teachers
1 - A professor or teacher who is or was a resident of one of the Contracting States immediately before visiting the other Contracting State for the purposes of teaching or engaging in research, or both, at a university, college, school or other approved institution in that other Contracting State shall be exempt from tax in that other State on any remuneration for such teaching or research for a period not exceeding two years from the date of his arrival in that other State.
2 - This article shall not apply to income from research if such research is undertaken primarily for the private benefit of a specific person, or persons.
3 - For the purpose of paragraph 1, «approved institution» means an institution not for profit making which has been approved in this regard by the competent authority of the concerned Contracting State.
Article 22
Other income
1 - Subject to the provisions of paragraph 2, 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 Contracting 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 be taxed in that other State.
Article 23
Methods for elimination of double taxation
1 - The laws in force in either of the Contracting States will continue to govern the taxation of income in the respective Contracting State except where provisions to the contrary are made in this Convention.
2 - In the case of a resident of Portugal, double taxation shall be eliminated as follows:
Where a resident of Portugal derives income which, in accordance with the provisions of this Convention, may be taxed in Pakistan, the Portuguese Republic shall allow as a deduction from the tax on the income of that resident an amount equal to the income tax paid in Pakistan; 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 Pakistan.
3 - In the case of Pakistan, double taxation shall be eliminated as follows:
Subject to the provisions of the laws of Pakistan regarding the allowance as a credit against Pakistan tax, the amount of the Portuguese tax payable under the laws of Portugal and in accordance with the provisions of this Convention whether directly or by deduction by a resident of Pakistan in respect of income from sources within Portugal which has been subjected to tax both in Pakistan and Portugal shall be allowed as a credit against the Pakistan tax payable in respect of such income but in an amount not exceeding that proportion of Pakistan tax which such income bears to the entire income chargeable to Pakistan tax.
4 - Where in accordance with any provision 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.
Article 24
Non-discrimination
1 - The 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 in the same circumstances.
3 - 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 Contracting 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 in the same circumstances.
4 - Nothing contained in the preceding paragraphs of this article shall be construed as obliging either of the Contracting States to grant to persons not resident in its territory those personal allowances and reliefs for tax purposes which are by law available only to persons who are so resident.
5 - Except where the provisions of paragraph 1 of article 9, paragraph 7 of article 11, or paragraph 8 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.
6 - In this article, the term «taxation» means taxes which are the subject of this Convention.
Article 25
Mutual agreement procedure
1 - Where a resident of a Contracting State considers that the actions of one or both of the Contracting States result or will result for him in taxation not in accordance with this Convention, he may, notwithstanding the remedies provided by the national laws of those States, present his case to the competent authority of the Contracting State of which he is a resident. This case must be presented within three years of the date of receipt of notice of the action which gives rise to taxation not in accordance with 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 an appropriate 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 not in accordance with the Convention. Any agreement reached shall be implemented notwithstanding any time limits in the national laws 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 26
Exchange of information
1 - The competent authorities of the Contracting States shall exchange such information (including copies of documents) 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 for the prevention of fraud or evasion of such taxes. 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. However, if the information is originally regarded as secret in the transmitting State, it shall be disclosed only to persons or authorities (including courts and administrative bodies) involved in the assessment or collection of, the enforcement or prosecution in respect of, or the determination of appeals in relation to, the taxes which are the subject of the Convention. Such persons or authorities shall use the information only for such purposes but may disclose the information in public court proceedings, or in judicial decisions. The competent authorities shall, through consultations, develop appropriate conditions, methods and techniques concerning the matters in respect of which such exchange of information shall be made, including, where appropriate, exchange of information regarding tax avoidance.
2 - The exchange of information or documents shall be either on a routine basis or on request with reference to particular cases or both. The competent authorities of the Contracting States shall agree from time to time on the list of the information or documents which shall be furnished on a routine basis.
3 - 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 or administrative practice of that or of the other Contracting State;
To supply information or copies of documents 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 or copies of documents 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.
Article 27
Members of diplomatic missions and consular posts
Nothing in this Convention 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.
Article 28
Entry into force
Each of the Contracting States shall notify to the other 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:
In Portugal:
In respect of taxes withheld at source, the fact giving rise to them appearing on or after the 1st day of January in the year next following the year in which this Convention enters into force; and
ii) In respect of other taxes as to income arising in the fiscal year beginning on or after the 1st day of January in the year next following the year in which this Convention enters into force;
In Pakistan:
In respect of taxes withheld at source on amounts paid on or after the 1st day of January in the calendar year next following that in which the Convention enters into force; and
ii) In respect of other taxes for the year of assessment beginning on or after the 1st day of January in the calendar year next following that in which the Convention enters into force and subsequent year.
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:
In Portugal:
In respect of taxes withheld at source, the fact giving rise to them appearing on or after the 1st day of January next following the date on which the period specified in the said notice of termination expires; and
ii) In respect of other taxes, as to income arising in the fiscal year beginning on or after the 1st day of January next following the date on which the period specified in the said notice of termination expires;
In Pakistan, in respect of income arising in any year of assessment beginning on or after the 1st day of January next following the date on which the period specified in the said notice of termination expires.
In witness whereof the undersigned, being duly authorised thereto, have signed the present Convention.
Done in duplicate at Lisbon this 23rd day of June 2000 in two originals, in the Portuguese and English languages, each text being equally authentic, the English text prevailing in case of doubt.
For the Government of the Portuguese Republic:
(ver assinatura no documento original)
For the Government of the Islamic Republic of Pakistan:
(ver assinatura no documento original)
Protocol
At the moment of signing the Convention between the Portuguese Republic and the Islamic Republic of Pakistan 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 7
However, no such deduction shall be allowed 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 moneys 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 moneys legit to the head office of the enterprise or any of its other offices.
Ad Article 10
The expression «jouissance shares or jouissance rights» used in paragraph 3 means any title incorporating a debt claim on a company, which consists of a given portion of operating profits and closing balance.
Ad Article 11
The State Bank of Pakistan is included in paragraph 6 as payer.
Ad Article 12
The words «sale of property» in paragraph 5 a) of article 12 include the awarding of a contract, in the context of sub-paragraphs g) and i) of paragraph 2 of article 5.
Ad Article 19
In paragraph 2 the term «pension» used also includes lumpsum payments in lieu thereof.
Ad Article 23
The expression «tax on the income» shall not include any amount which is payable in respect of any default or omission in relation to the taxes to which this Convention applies or which represents a penalty imposed relating to those taxes.
Ad Article 24
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;
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;
Shall not be construed as affecting any provision of the law of the Contracting States regarding the imposition of tax on a non-resident person; or
Shall not be construed as affecting any provision of the law of the Contracting States regarding the grant of rebate of tax to companies fulfilling specific requirements regarding the declaration and payment of dividends.
In witness whereof the undersigned, being duly authorised thereto, have signed the present Protocol.
Done in duplicate, at Lisbon this 23rd day of June 2000 in the Portuguese and English languages, each text being equally authentic, the English text prevailing in case of doubt.
For the Government of the Portuguese Republic:
(ver assinatura no documento original)
For the Government of the Islamic Republic of Pakistan:
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