Debates Parlamentares - Diário 095S1, p. 33 (2012-01-11)

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

ARTICLE 8 SHIPPING AND AIR TRANSPORT 1. Profits fiom the operation of ships or aircraft in international traffic shall be tax- able only in the Contracting State in which the place of effective management of the enterprise is situated.
2. For the purposes of this Article, the tem "profits fiom the operation of ships or aircraft in international traffic" shall include profits fiom the rental on a bareboat basis of ships or aircraft and profits fiom the rental of containers and related equipment, pro- vided that, in both cases, such rental is incidental to the operation of ships or aircraft in international traffic.
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 har- bour 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.
4. The provisions of paragraph 1 shall also apply to profits fiom the participation in a pool, a joint business or an international operating agency.
5. Whenever companies fiom different countries have agreed to carry on an air transportation business together in the form of a consortium or a similar form of asso- ciation, the provisions of paragraph 1 shall apply to such part of the profits of the con- sortium or association as corresponds to the participation held in that consortium or as- sociation by a company that is a resident of a Contracting State.
ARTICLE 9 ASSOCIATED ENTERPRISES 1. Where a) an enterprise of a Contracting State participates directly or indirectly in the management, control or capital of an enterprise of the other Contracting State, or b) the same persons participate directly or indirectly in the management, con- trol or capital of an enterprise of a Contracting state and an enterprise of the other Contracting State, and in either case conditions are made or imposed between the two enterprises in their commercial or financia1 relations which differ from those which would be made be- tween independent enterprises, then any profits which would, but for those conditions, have accrued to one o'f the enterprises, but, by reason of those conditions, have not so accrued, may be included in the profits of that enterprise and taxed accordingly.
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33 | II Série A - Número: 095S1 | 11 de Janeiro de 2012ARTICLE 8 SHIPPING AND AIR TRANSPORT 1. Profits fiom the operation of ships or aircraft in international traffic shall be tax- able only in the Contracting State in which the place of effective management of the enterprise is situated.
2. For the purposes of this Article, the tem "profits fiom the operation of ships or aircraft in international traffic" shall include profits fiom the rental on a bareboat basis of ships or aircraft and profits fiom the rental of containers and related equipment, pro- vided that, in both cases, such rental is incidental to the operation of ships or aircraft in international traffic.
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 har- bour 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.
4. The provisions of paragraph 1 shall also apply to profits fiom the participation in a pool, a joint business or an international operating agency.
5. Whenever companies fiom different countries have agreed to carry on an air transportation business together in the form of a consortium or a similar form of asso- ciation, the provisions of paragraph 1 shall apply to such part of the profits of the con- sortium or association as corresponds to the participation held in that consortium or as- sociation by a company that is a resident of a Contracting State.
ARTICLE 9 ASSOCIATED ENTERPRISES 1. Where a) an enterprise of a Contracting State participates directly or indirectly in the management, control or capital of an enterprise of the other Contracting State, or b) the same persons participate directly or indirectly in the management, con- trol or capital of an enterprise of a Contracting state and an enterprise of the other Contracting State, and in either case conditions are made or imposed between the two enterprises in their commercial or financia1 relations which differ from those which would be made be- tween independent enterprises, then any profits which would, but for those conditions, have accrued to one o'f the enterprises, but, by reason of those conditions, have not so accrued, may be included in the profits of that enterprise and taxed accordingly.
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