Items of income of a resident of a Contracting State not expressly mentioned in the foregoing Articles shall be taxable only in that State, provided that they are subject to tax in that State in accordance with its taxation law.
Os elementos do rendimento de um residente de um Estado Contratante não expressamente mencionados nos artigos anteriores só podem ser tributados nesse Estado desde que estejam nele sujeitos a imposto em conformidade com a respectiva legislação fiscal.
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.