Resolução da Assembleia da República n.º 77/2011 — Aprova a Convenção entre a República Portuguesa e a República Oriental do Uruguai para Evitar a Dupla Tributação e…

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 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.

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 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.

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. When it seems advisable in order to reach agreement to have an oral exchange of opinions, such exchange may take place through a Commission consisting of representatives of the competent authorities of the Contracting States.

Article 27

Exchange of information

1 - The competent authorities of the Contracting States shall exchange such information as is foreseeably relevant for carrying out the provisions of this Convention or to the administration or enforcement of the domestic laws concerning taxes of every kind and description imposed on behalf of the Contracting States, or of their political or administrative subdivisions or local authorities, insofar as the taxation thereunder is not contrary to the Convention. The exchange of information is not restricted by articles 1 and 2.

2 - Any information received under paragraph 1 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, the determination of appeals in relation to the taxes referred to in paragraph 1, or the oversight of the above. 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.

3 - In no case shall the provisions of paragraphs 1 and 2 be construed so as to impose on a Contracting State the obligation:

4 - If information is requested by a Contracting State in accordance with this article, the other Contracting State shall use its information gathering measures to obtain the requested information, even though that other State may not need such information for its own tax purposes. The obligation contained in the preceding sentence is subject to the limitations of paragraph 3 but in no case shall such limitations be construed to permit a Contracting State to decline to supply information solely because it has no domestic interest in such information.

5 - In no case shall the provisions of paragraph 3 be construed to permit a Contracting State to decline to supply information solely because the information is held by a bank, other financial institution, nominee or person acting in an agency or a fiduciary capacity or because it relates to ownership interests in a person.

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.

CHAPTER VII

Final provisions

Article 29

Entry into force

1 - This Convention shall enter into force thirty days after the date of reception of the latter of these notifications, by giving notice, in writing and through the diplomatic channels, that the procedures required by law in each Contracting State have been completed for such purpose.

2 - The provisions of this Convention shall have effect:

ii) In all other cases, on the date on which the Convention enters into force; and

ii) In respect of other taxes, as to income arising in any fiscal year beginning on or after the 1st day of January of the calendar year next following that in which this Convention enters into force.

Article 30

Termination

1 - The Convention shall remain in force indefinitely.

2 - Either Contracting State may terminate the Convention after a period of five years from the date on which the Convention enters into force, by giving notice of termination, in writing and through diplomatic channels, received no later than the 30th day of June of any calendar year.

3 - In such event, the Convention shall cease to have effect:

ii) In all other cases, on or after the 1st day of January of the calendar year next following that in which the notice of termination is given; and

ii) In respect of other taxes, as to income arising in any fiscal year beginning on or after the 1st day of January of the calendar year next following that specified in the said notice of termination.

In witness whereof the signatories, duly authorised to that effect, have signed this Convention.

Done at Estoril, this 30th day of November of 2009, in duplicate, in the Portuguese, Spanish and English languages, all texts being equally authentic. In case of any divergence, the English text shall prevail.

For the Portuguese Republic:

Luís Amado, Minister of State and Foreign Affairs.

For the Oriental Republic of Uruguay:

Pedro Vaz Ramela, Minister of External Relations.

PROTOCOL TO THE CONVENTION BETWEEN THE PORTUGUESE REPUBLIC AND THE ORIENTAL REPUBLIC OF URUGUAY FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME AND ON CAPITAL.

On signing the Convention between the Portuguese Republic and the Oriental Republic of Uruguay for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income and on Capital the signatories have agreed that the following provisions shall form an integral part of the Convention.

1 - Ad article 2, paragraph 4 («Taxes covered»):

Notwithstanding the provision of paragraph 4 of article 2 of the Convention, if Portugal introduces a tax on worldwide capital under its domestic law, the Portuguese authorities will notify to the Uruguayan authorities of its bringing into force, and will discuss with each other the inclusion of such tax within the scope of the Convention.

2 - Ad article 8 («International traffic»):

Whenever companies from different countries have agreed to carry on an air transportation business together in the form of a consortium or a similar form of association, the provisions of paragraph 1 of article 8 of the Convention 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.

3 - Ad article 10, paragraph 4 («Dividends»):

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

4 - Ad article 16 («Directors' fees»):

The term «directorio» applies in the case of Uruguay and means a Board of Directors.

5 - Ad article 27 («Exchange of information»):

The Contracting States shall comply with the guidelines for the regulation of computer files containing personal data as established by the United Nations General Assembly Resolution A/RES/45/95, adopted on the 14th December 1990.

6 - Ad article 27, paragraph 5 («Exchange of information»):

Notwithstanding any restriction to the access to information mentioned in paragraph 5 of article 27 of the Convention established by the laws in force in either Contracting State, to the extent that this Convention has been ratified by the competent Legislative Powers and entered into force, it will constitute the legal basis for complying with any information request, including information held by a financial institution, within the scope of the Convention.

7 - Entitlement to the benefits of the Convention:

In witness whereof the signatories, duly authorised to that effect, have signed this Protocol.

Done at Estoril, this 30th day of November of 2009, in duplicate, in the Portuguese, Spanish and English languages, all texts being equally authentic. In case of any divergence, the English text shall prevail.

For the Portuguese Republic:

Luís Amado, Minister of State and Foreign Affairs.

For the Oriental Republic of Uruguay:

Pedro Vaz Ramela, Minister of External Relations.