1 - Profits from the operation of ships or aircraft in international traffic shall be taxable only in the Contracting State in which the place of effective management of the enterprise is situated.
1 - Os lucros provenientes da exploração de navios ou de aeronaves no tráfego internacional só podem ser tributados no Estado Contratante em que estiver situada a direcção efectiva da empresa.
2 - For the purposes of this article, the term «profits from the operation of ships or aircraft in international traffic» shall include profits from the rental on a bareboat basis of ships or aircraft and profits from the rental of containers and related equipment, provided that, in both cases, such rental is incidental to the operation of ships or aircraft in international traffic.
2 - Para efeitos do presente artigo, a expressão «lucros provenientes da exploração de navios ou de aeronaves no tráfego internacional» compreende os lucros provenientes do aluguer de navios ou aeronaves em regime de casco nu e os lucros provenientes do aluguer de contentores e equipamento conexo, desde que, em ambos os casos, o referido aluguer tenha natureza acessória relativamente à exploração de navios ou de aeronaves no tráfego internacional.
3 - If the place of effective management of a shipping enterprise is aboard a ship, then it shall be deemed to be situated in the Contracting State in which the home harbour of the ship is situated, or, if there is no such home harbour, in the Contracting State of which the operator of the ship is a resident.
3 - Se a direcção efectiva de uma empresa de transporte marítimo se situar a bordo de um navio, considera-se que está situada no Estado Contratante em que se encontra o porto onde esse navio estiver registado ou, na falta de porto de registo, no Estado Contratante de que é residente a pessoa que explora o navio.
4 - The provisions of paragraph 1 shall also apply to profits from the participation in a pool, a joint business or an international operating agency.
4 - O disposto no n.º 1 é aplicável igualmente aos lucros provenientes da participação num pool, numa exploração em comum ou num organismo internacional de exploração.
5 - Whenever companies from different countries have agreed to carry on an air transportation business together in the form of a consortium or a similar form of association, the provisions of paragraph 1 shall apply to such part of the profits of the consortium or association as corresponds to the participation held in that consortium or association by a company that is a resident of a Contracting State.
5 - Quando sociedades de países diferentes tenham acordado em exercer uma actividade de transporte aéreo sob a forma de um consórcio ou de associação similar, o disposto no n.º 1 aplicar-se-á à parte dos lucros do consórcio ou da associação correspondente à participação detida nesse consórcio ou nessa associação por uma sociedade residente de um Estado Contratante.
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 (Resolution of the Assembly of the Republic No. 47/2012). The Convention was done in Portuguese, Arabic and English, each text being authentic; the English text prevails in case of divergence. The Portuguese text is reproduced from the official publication. Editorial notes are ours and are not part of the Convention.