Directors’ fees and other similar payments derived by a resident of a Contracting State in his capacity as a member of the board of directors or supervisory board or of another similar organ of a company which is a resident of the other Contracting State may be taxed in that other State.
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, do conselho fiscal ou de outro órgão similar de uma sociedade residente do outro Estado Contratante podem ser tributadas nesse 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 text published on GOV.UK by HM Revenue & Customs. The Convention was done in Portuguese and English, each text being authentic. The Portuguese text is reproduced from the official publication. Editorial notes are ours and are not part of the Convention.