1 - Income derived by a resident of a Contracting State in respect of professional services or other activities of an independent character shall be taxable only in that State except in the following circumstances, when such income may also be taxed in the other Contracting State:
1 - Os rendimentos obtidos por um residente de um Estado Contratante pelo exercício de uma profissão liberal ou de outras actividades de carácter independente só podem ser tributados nesse Estado. Esses rendimentos podem, porém, ser tributados no outro Estado Contratante nos seguintes casos:
a) If he has or had a fixed base regularly available to him in the other Contracting State for the purpose of performing his activities; in that case, only so much of the income as is or was attributable to that fixed base may be taxed in that other State; or
a) Se esse residente dispuser ou tiver disposto de forma habitual, no outro Estado Contratante, de uma instalação fixa para o exercício das suas actividades; neste caso, só pode ser tributada no outro Estado Contratante a parte dos rendimentos que sejam ou tenham sido imputáveis a essa instalação fixa; ou
b) If his stay in the other Contracting State is for a period or periods amounting to or exceeding in the aggregate 183 days in any 12-month period commencing or ending in the taxable year concerned; in that case, only so much of the income as is derived from his activities performed in that other State may be taxed in that other State.
b) Se o residente permanecer no outro Estado Contratante durante um período ou períodos que totalizem ou excedam no total 183 dias em qualquer período de 12 meses com início ou termo no ano fiscal em causa; neste caso, só pode ser tributada no outro Estado Contratante a parte dos rendimentos obtidos das actividades exercidas nesse outro Estado.
2 - The term «professional services» includes especially independent scientific, literary, artistic, educational, or teaching activities as well as the independent activities of physicians, lawyers, engineers, architects, dentists, and accountants.
2 - A expressão «profissões liberais» abrange, em especial, as actividades independentes de carácter científico, literário, artístico, educativo ou pedagógico, bem como as actividades independentes de médicos, advogados, engenheiros, arquitectos, dentistas e contabilistas.
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. 39/95), checked against the text published by the US Internal Revenue Service. 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.