Subject to the provisions of article 19, a professor or teacher who is or was immediately before a resident of a Contracting State and who, at the invitation of the Government of the other Contracting State or of a non profit-making university or other approved non profit-making educational institution of that other Contracting State, or under an official programme of cultural exchange, visits that other State for a period not exceeding two years solely for the purpose of teaching, carrying out research or giving lectures undertaken in the public interest at such a university or educational institution shall be exempt from tax in that other State on his remuneration from such activity, provided that such remuneration is derived from outside that other State.
Com ressalva do disposto no artigo 19.º, um professor que é ou foi imediatamente antes um residente de um Estado contratante e que, a convite de Governo do outro Estado contratante ou de uma universidade sem fins lucrativos ou outra instituição de ensino aprovada sem fins lucrativos desse outro Estado contratante, ou em virtude de um programa oficial de intercâmbio cultural, se desloca a esse outro Estado durante um período não excedente a dois anos com vista unicamente a ensinar, investigar ou ministrar cursos realizados no interesse público nessa universidade ou instituição de ensino, é isento de imposto nesse outro Estado pela remuneração dessa actividade, desde que provenha de fora desse outro Estado.
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.