1. Income derived by a resident of a Contracting State in respect of professional services or other activities of an independent character shall be taxable only in that State unless such remuneration is paid by a resident of the other Contracting State or is borne by a permanent establishment situated therein. In such case the income may be taxed in that other State.
1 - Os rendimentos que um residente de um Estado Contratante obtenha pelo exercício de uma profissão liberal ou de outras actividades de carácter independente só são tributáveis nesse Estado, a não ser que tais remunerações sejam pagas por um residente do outro Estado Contratante ou caibam a um estabelecimento estável aí situado. Nesse caso, os rendimentos podem ser tributados nesse outro Estado.
2. The term “professional services” includes especially independent scientific, literary, artistic, educational or teaching activities as well as the independent activities of physicians, lawyers, engineers, architects, dentists and accountants.
2 - A expressão «profissões liberais» abrange, em especial, as actividades independentes de carácter científico, literário, artístico, educativo ou pedagógico, bem como as actividades independentes de médicos, advogados, engenheiros, arquitectos, dentistas e contabilistas.
We apply tax treaties to dividends, interest, royalties, salaries and gains, prepare the relief-at-source form and refund claims, and check structures against the treaty’s anti-abuse rules. A written answer and a fixed quote within one working day.
Unofficial English translation prepared by BCA Portugal for reference. The Convention was done in Portuguese and only that text is authentic. The Portuguese text is reproduced from the official publication. Editorial notes are ours and are not part of the Convention.