1. Notwithstanding the provisions of Articles 15 and 16, income derived by entertainers, such as theatre, motion picture, radio or television artistes, and musicians, and by athletes, from their personal activities as such may be taxed in the Contracting State of which the recipient is a resident.
1. Não obstante o disposto nos artigos 15.º e 16.º, os rendimentos obtidos pelos profissionais do espectáculo, tais como artistas de teatro, cinema, rádio ou televisão e música, bem como pelos desportistas, provenientes das suas actividades pessoais exercidas nessa qualidade, podem ser tributados no Estado Contratante de que o beneficiário for residente.
2. Such income may, however, also be taxed in the Contracting State in which those activities are exercised, and according to the law of that State, double taxation being avoided in that case in accordance with Article 24.
2. Estes rendimentos podem, porém, ser tributados igualmente no Estado Contratante em que essas actividades forem exercidas, e segundo a respectiva legislação, sendo neste caso a dupla tributação evitada segundo o estabelecido no artigo 24.º
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 French and only those texts are authentic. The Portuguese text is reproduced from the official publication. Editorial notes are ours and are not part of the Convention.