LegalizeResolução da Assembleia da República n.º 2/2008 — Aprova a Convenção entre a República Portuguesa e o Governo do Estado de Israel para prevenir a dupla tributação e…
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Aprova a Convenção entre a República Portuguesa e o Governo do Estado de Israel para prevenir a dupla tributação e prevenir a evasão fiscal em matéria de impostos sobre o rendimento, assinada em Lisboa em 26 de Setembro de 2006
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 Convention, may be taxed in Israel, Portugal shall allow as a deduction from the tax on the income of that resident an amount equal to the tax paid in Israel. 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 Israel;
Notwithstanding the provision of subparagraph a), where a company (other than a partnership) which is resident of Portugal receives dividends from a company which is resident of Israel and which is not exempt from corporation tax in Israel, Portugal shall allow a deduction for 95 per cent of such dividends included in the tax base of the company receiving dividends, provided that the latter company holds directly at least 25 per cent of the capital of the company paying the dividends and that participation was held continuously for the preceding two years, or from the date of the incorporation of the company paying the dividends if that occurred later, but in this case only if the participation is held continuously throughout the same period.
2 - In the case of Israel double taxation shall be eliminated as follows:
Where a resident of Israel derives income which, in accordance with the provisions of this Convention, may be taxed in Portugal, Israel shall (subject to the laws of Israel regarding the allowance of a credit of foreign taxes, which shall not affect the general principle contained in this paragraph) allow as a deduction from the tax on the income of that resident, an amount equal to the income tax paid in Portugal;
Where such income is a dividend paid by a company which is a resident of Portugal to a company which is a resident of Israel and which owns not less than 25 percent of the share capital of the company paying the dividend, the credit shall take into account Portuguese tax payable by that company in respect of its income.
Such deductions in either case shall not, however, exceed that part of the income tax, as computed before the deduction is given, which is attributable, as the case may be, to the income which may be taxed in Portugal.
3 - Where in accordance with any provisions of the 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.
Chapter V
Special provisions
Article 24
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 - 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, relieves 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 apply only to taxes covered by 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 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, 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 as is necessary for carrying out the provisions of this Convention or of the domestic laws of the Contracting States concerning taxes covered by this Convention insofar as the taxation thereunder is not contrary to this 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 courts 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 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.
Chapter VI
Final provisions
Article 28
Entry into force
1 - Each Contracting State shall notify the other, in writing, through diplomatic channels, the completion of the procedures required by its laws for the entering into force of this Convention. The Convention shall enter into force thirty days after the date of reception of the latter of these notifications.
2 - The provisions of this Convention shall have effect:
In respect of taxes withheld at source, thirty days after the date in which this Convention enters into force;
In respect of other taxes, as to income arising in any fiscal year beginning on or after the first day of January of the year in which this Convention enters into force.
Article 29
Termination
1 - This Convention shall remain in force until terminated by a Contracting State. 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 beginning after a period of five years from the date of its entry into force.
2 - In such event, the Convention shall cease to have effect:
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;
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 witness whereof the undersigned, duly authorized thereto, have signed this Convention.
Done in duplicate at Lisbon this 26th day of September, 2006, which corresponds to the 4th day of Tishri, 5767, of the hebrew calendar, in the portuguese, hebrew and english languages, all texts being equally authentic. In case of any divergence of interpretation of the text of this Convention, the english text shall prevail.
For the Portuguese Republic:
João Gomes Cravinho, Secretary of State for Foreign Affairs and Cooperation.
For the Government of the State of Israel:
Aaron Ram, Ambassador of the State of Israel in Lisbon.
Protocol
At signing the Convention for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income between the Portuguese Republic and the Government of the State of Israel, the undersigned have agreed upon the following provisions, which form an integral part of the Convention:
1 - Ad article 2, paragraph 1, article 4, paragraph 1, article 11, paragraph 3, and article 19, paragraphs 1 (a), 2 (a) and 3
It is understood that the term «political or administrative subdivisions» presently refers to the Portuguese autonomous regions of Azores and Madeira.
2 - Ad article 2
Should Portugal or Israel introduce a tax on capital, the Contracting States shall consult each other to reach an agreement regarding the extension of the scope of the Convention to taxes on capital.
3 - Ad article 3, paragraph 2
With respect to Israel, the term «law» in paragraph 2 of article 3 includes rules, regulations, administrative directives and court decisions of the State of Israel.
4 - Ad article 8, paragraph 3
Whenever companies from different countries have agreed to carry on an air transportation business together in a form of a consortium or a similar form of association, the provisions of paragraph 1 shall apply to such part of the profits of the consortium or association as corresponds to the participation held in that consortium or association by a company that is a resident of a Contracting State.
5 - Ad article 9, paragraph 2
It is understood that the adjustment shall be made if that other State referred to in this paragraph considers the adjustment justified.
6 - Ad article 10, paragraph 3
It is understood that the term «dividends» as used in this article also includes profits attributed under an arrangement for participation in profits («associação em participação»).
7 - Ad article 11, paragraph 4
It is understood that interest paid to the seller, and in connection with the selling, of any industrial, commercial or scientific equipment, or any merchandise sold by him on credit shall not be regarded as interest for the purpose of this article, provided that the period of such credit does not exceed six months.
8 - Ad article 13, paragraph 4
The term «comparable interest» means any right in relation to a share in a real estate entity (including an option for such right), whether conferred by a real estate entity's memorandum of incorporation and bylaws, by an agreement between the entity's members or in any other manner.
9 - Ad article 16, paragraph 2
The term «supervisory board» in article 16 refers to the superior supervisory organ of a corporation (in Portugal, «conselho fiscal» or «fiscal único»).
It is agreed that article 16 shall not apply to any remuneration paid to a member of any board or organ referred to in this article in connection with his performance of any function other than his function as a member of such body or organ.
In witness whereof the undersigned, duly authorized thereto, have signed this Protocol.
Done in duplicate at Lisbon this 26th day of September, 2006, which corresponds to the 4th day of Tishri, 5767, of the Hebrew Calendar, in the portuguese, hebrew and english languages, all texts being equally authentic. In case of any divergence of interpretation of the text of this Protocol, the english text shall prevail.
For the Portuguese Republic:
João Gomes Cravinho, Secretary of State for Foreign Affairs and Cooperation.
For the Government of the State of Israel:
Aaron Ram, Ambassador of the State of Israel in Lisbon.
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