An individual who is, or was immediately before, a resident of a Contracting State and who visits the other Contracting State at the invitation of the Government of that other State or of a non-profit entity, or of a university or other teaching or scientific research institution belonging to that State or to such entity, solely for the purpose of teaching or carrying out scientific research at those institutions, for a period not exceeding two years, shall be exempt from tax in both Contracting States on the remuneration received in consideration of such teaching or research.
Uma pessoa que é, ou foi antes, residente de um Estado Contratante e que se desloca ao outro Estado Contratante, a convite do Governo desse outro Estado ou de entidade sem fins lucrativos ou de uma universidade ou de outra instituição de ensino ou de pesquisa científica, pertencentes a esse Estado ou a essa entidade, com vista unicamente a ensinar ou fazer pesquisas científicas nas ditas instituições, durante um período não excedente a dois anos, é isenta de impostos em ambos os Estados Contratantes pelas remunerações recebidas em consequência desse ensino ou investigação.
Two-year limit verified.
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.