Directors' fees and other payments derived by a resident of a Contracting State in his capacity as a member of the board of directors or supervisory board (in Portugal, conselho de administração or conselho fiscal; in the Netherlands, bestuurder or commissaris) or of another similar organ of a company which is a resident of the other Contracting State may be taxed in that other State, provided that remuneration paid by that company to a member of its organs in respect of the exercise of a continuous activity shall be taxable according to the provisions of Article 15.
As percentagens, senhas de presença e outras remunerações similares obtidas por um residente de um Estado Contratante na qualidade de membro do conselho de administração ou de fiscalização (em Portugal, conselho de administração ou conselho fiscal; nos Países Baixos, bestuuder ou commissaris) ou de um órgão análogo de uma sociedade residente do outro Estado Contratante podem ser tributadas nesse outro Estado, desde que as remunerações pagas pela sociedade a um membro dos respectivos órgãos relativamente ao exercício de uma actividade permanente sejam tributáveis nos termos do disposto no artigo 15.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.
The English column is an authentic text of the Convention, reproduced from the Dutch Treaty Series (Tractatenblad 1999, 180). The Convention was done in Portuguese, Dutch and English, each text being authentic; the English text prevails if the Portuguese and Dutch texts are interpreted differently. The Portuguese text is reproduced from the official publication. Editorial notes are ours and are not part of the Convention.