1. Notwithstanding the provisions of Articles 14 and 15, income derived by entertainers, such as theatre, motion picture, radio or television artistes, and musicians, and by sportsmen, from their personal activities as such may be taxed in the Contracting State in which these activities are exercised.
Não obstante o disposto nos artigos 14.º e 15.º, os rendimentos obtidos pelos profissionais de espectáculos, tais como artistas de teatro, cinema, rádio ou televisão e músicos, bem como pelos desportistas, provenientes das suas actividades pessoais exercidas nessa qualidade, podem ser tributados no Estado Contratante em que essas actividades forem exercidas.
2. Where income in respect of personal activities exercised by an entertainer or a sportsman in his capacity as such accrues not to the entertainer or sportsman 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 sportsman are exercised.
2 - Não obstante o disposto nos artigos 7.º, 14.º e 15.º, os rendimentos da atividade exercida pessoalmente pelos profissionais de espetáculos ou desportistas, nessa qualidade, atribuídos a uma outra pessoa podem ser tributados no Estado Contratante em que são exercidas essas atividades dos profissionais de espetáculos ou desportistas.
Paragraph 1: 1974 text; paragraph 2: 2012 wording.
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.