1. Payments which a professor or teacher who is a resident of a Contracting State and who is present in the other Contracting State for the purpose of teaching or scientific research for a maximum period of two years in a non-profit university, college or other establishment for teaching or scientific research in that other State, receives for such teaching or research, shall be taxable only in the first-mentioned State.
1 - Os pagamentos que um professor residente de um Estado Contratante e que permanece no outro Estado Contratante com o propósito de exercer uma actividade docente ou de realizar investigação científica, durante um período máximo de dois anos numa universidade, colégio ou outro estabelecimento de ensino ou de investigação científica sem fins lucrativos nesse outro Estado recebe em virtude da referida actividade docente ou de investigação só podem ser tributados no primeiro Estado mencionado.
2. This Article shall not apply to income from research if such research is undertaken not in the public interest but primarily for the private benefit of a specific person or persons.
2 - O disposto neste artigo não é aplicável aos rendimentos provenientes da investigação se essa investigação não for realizada no interesse público, mas essencialmente em benefício particular de uma determinada pessoa ou pessoas.
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.