Debates Parlamentares - Diário 095S1, p. 28 (2012-01-11)

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28 | II Série A - Número: 095S1 | 11 de Janeiro de 2012

r, f) the term "company" means any body corporate or any entity that is treated as a body corporate for tax purposes; g) the terms "enterprise of a Contracting State" and "enterprise of the other Contracting State" mean respectively an enterprise carried on by a resident of a Contracting State and an enterprise carried on by a resident of the other Contracting State; h) the tem "international traffic" means any transport by a ship or aircraft operated by an enterprise that has its place of effective management in a Contracting State, except when the ship or aircraft is operated solely be- tween places in the other Contracting State; i) the term "competent authority" means: (i) in Portugal: the Minister of Finance, the Director General of Taxa- tion (Director-Geral dos Impostos) or their authorised representative; (ii) in the United Arab Emirates: the Minister of Finance or an author- ised representative of the Minister of Finance; j) the term "national", in relation to a Contracting State, means: (i) any individual possessing the nationality or citizenship of that Con- tracting state; and (ii) any legal person, partnership or association deriving its status as such from the laws in force in that Contracting State.
2. As regards the application of the Convention at any time by a Contracting State, any term not defined therein shall, unless the context otherwise requires, have the mean- ing that it has at that time under the law of that State for the purposes of the taxes to which the Convention applies, any meaning under the applicable tax laws of that State prevailing over a meaning given to the term under other laws of that State.
ARTICLE 4 RESIDENT 1 .For the purposes of this Convention, the term "resident of a Contracting State" means: a) in the case of Portugal: any person who, under the laws of Portugal, is li- able to tax therein by reason of his domicile, residence, place of manage- ment or any other criterion of a similar nature. This term, however, does not include any person who is liable to tax in Portugal in respect only of income from sources in Portugal; b) in the case of the United Arab Emirates: an individual who has his domi- cile in the United Arab Emirates and is a national of the United Arab Emirates and a company which is incorporated and has its place of effec- tive management in the United Arab Emirates.
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28 | II Série A - Número: 095S1 | 11 de Janeiro de 2012r, f) the term "company" means any body corporate or any entity that is treated as a body corporate for tax purposes; g) the terms "enterprise of a Contracting State" and "enterprise of the other Contracting State" mean respectively an enterprise carried on by a resident of a Contracting State and an enterprise carried on by a resident of the other Contracting State; h) the tem "international traffic" means any transport by a ship or aircraft operated by an enterprise that has its place of effective management in a Contracting State, except when the ship or aircraft is operated solely be- tween places in the other Contracting State; i) the term "competent authority" means: (i) in Portugal: the Minister of Finance, the Director General of Taxa- tion (Director-Geral dos Impostos) or their authorised representative; (ii) in the United Arab Emirates: the Minister of Finance or an author- ised representative of the Minister of Finance; j) the term "national", in relation to a Contracting State, means: (i) any individual possessing the nationality or citizenship of that Con- tracting state; and (ii) any legal person, partnership or association deriving its status as such from the laws in force in that Contracting State.
2. As regards the application of the Convention at any time by a Contracting State, any term not defined therein shall, unless the context otherwise requires, have the mean- ing that it has at that time under the law of that State for the purposes of the taxes to which the Convention applies, any meaning under the applicable tax laws of that State prevailing over a meaning given to the term under other laws of that State.
ARTICLE 4 RESIDENT 1 .For the purposes of this Convention, the term "resident of a Contracting State" means: a) in the case of Portugal: any person who, under the laws of Portugal, is li- able to tax therein by reason of his domicile, residence, place of manage- ment or any other criterion of a similar nature. This term, however, does not include any person who is liable to tax in Portugal in respect only of income from sources in Portugal; b) in the case of the United Arab Emirates: an individual who has his domi- cile in the United Arab Emirates and is a national of the United Arab Emirates and a company which is incorporated and has its place of effec- tive management in the United Arab Emirates.
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