1 - Notwithstanding the provisions of Article 14 and 15 income derived by a resident of a Contracting State as an entertainer, such as a theatre, motion picture, radio or television artist, or a musician, or as an athlete, from his personal activities as such exercised in the other Contracting State, may be taxed in that other State.
1 - Não obstante o disposto nos artigos 14.º e 15.º, os rendimentos obtidos por um residente de um Estado contratante na qualidade de profissional de espectáculos, tal como artista de teatro, cinema, rádio ou televisão, ou músico, bem como de desportista, provenientes das suas actividades pessoais, exercidas, nessa qualidade, no outro Estado contratante, podem ser tributados nesse outro Estado.
2 - Where income in respect of personal activities exercised by an entertainer or an athlete in his capacity as such accrues not to the entertainer or athlete himself but to another person, that income may, notwithstanding the provisions of Articles 7, 14 and 15, be taxed in the Contracting State in which the activities of the entertainer or athlete are exercised.
2 - Não obstante o disposto nos artigos 7.º, 14.º e 15.º, os rendimentos da actividade exercida pessoalmente pelos profissionais de espectáculos ou desportistas, nessa qualidade, atribuídos a uma outra pessoa, podem ser tributados no Estado contratante em que são exercidas essas actividades dos profissionais de espectáculos ou dos desportistas.
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.
The English column is an authentic text of the Convention, reproduced from the Diário da República publication (Law No. 12/82), checked against the print in Bundestag paper 9/897. The Convention was done in Portuguese, German and English, each text being authentic; the English text prevails if the Portuguese and German texts are interpreted differently. The Portuguese text is reproduced from the official publication. Editorial notes are ours and are not part of the Convention.