Directors’ fees and other similar payments derived by a resident of a Contracting State in his capacity as a member of the management, the board of directors, the supervisory board or any other similar organ of a company which is a resident of the other Contracting State may be taxed in that other State.
As remunerações de direcção e outras retribuições similares recebidas por um residente de um Estado Contratante na qualidade de membro da direcção, do conselho de administração, do conselho fiscal ou de qualquer outro órgão similar de uma sociedade residente do outro Estado Contratante podem ser tributadas nesse outro Estado.
Covers members of the management (direcção) and the supervisory board (conselho fiscal) as well as the board of directors.
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.