Debates Parlamentares - Diário 102S1, p. 61 (2012-01-20)

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61 | II Série A - Número: 102S1 | 20 de Janeiro de 2012

2. However, such dividends may also be taxed in the Contracting State of which the company paying the dividends is a resident and according to the laws of that State, but if the beneficial owner of the dividends is a resident of the other Contracting State, the tax so charged shall not exceed: a) 10 per cent of the gross ainount of the dividends if the beneficial owner is a company (other than a partnership) which holds directly at least 10 per cent of the capital of the coinpany paying the dividends; b) 15 per cent of the gross amount of the dividends in a11 other cases.
This paragraph shall not affect the taxation of the company in respect of the profits out of which the dividends are paid.
3. The term "dividends" as used in this Article means income from shares, mining shares, founders7 shares or other rights, not being debt-claims, participating in profits, as well as income from other corporate rights which is subjected to the same taxation treatment as income from shares by the laws of the State of which the company making the distribution is a resident.
4. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the dividends, being a resident of a Contracting State, carries on business in the other Contracting State of which the company paying the dividends is a resident, through a permanent establishment situated therein or performs in that other State services froin a fixed base situated therein, and the holding in respect of which the dividends are paid is effectively connected with such perinanent establishinent or fixed base. In such case the provisions of Article 7 or Article 14, as the case inay be, shall apply.
5. Where a company which is a resident of a Contracting State derives profits or income from the other Contracting State, that other State may not impose any tax on the dividends paid by the company, except insofar as such dividends are paid to a resident of that other State or insofar as the holding in respect of which the dividends are paid is effectively connected with a permanent establishment or a fixed base situated in that other State, nor subject the company7s undistributed profits to a tax on the company's undistributed profits, even if the dividends paid or the undistributed profits consist wholly or partly of profits or income arising in such other State.
6. Notwithstanding any other provision of this Convention, where a company which is a resident of a Contracting State has a permanent establishmeilt in the other Contracting State, the profits taxable under article 7, paragraph 1, may be subjec't to an additional tax in that other State, in accordance with its laws, but the additional charge shall not exceed 10 per cent of the amount of those profits.

61 | II Série A - Número: 102S1 | 20 de Janeiro de 20122. However, such dividends may also be taxed in the Contracting State of which the company paying the dividends is a resident and according to the laws of that State, but if the beneficial owner of the dividends is a resident of the other Contracting State, the tax so charged shall not exceed: a) 10 per cent of the gross ainount of the dividends if the beneficial owner is a company (other than a partnership) which holds directly at least 10 per cent of the capital of the coinpany paying the dividends; b) 15 per cent of the gross amount of the dividends in a11 other cases.
This paragraph shall not affect the taxation of the company in respect of the profits out of which the dividends are paid.
3. The term "dividends" as used in this Article means income from shares, mining shares, founders7 shares or other rights, not being debt-claims, participating in profits, as well as income from other corporate rights which is subjected to the same taxation treatment as income from shares by the laws of the State of which the company making the distribution is a resident.
4. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the dividends, being a resident of a Contracting State, carries on business in the other Contracting State of which the company paying the dividends is a resident, through a permanent establishment situated therein or performs in that other State services froin a fixed base situated therein, and the holding in respect of which the dividends are paid is effectively connected with such perinanent establishinent or fixed base. In such case the provisions of Article 7 or Article 14, as the case inay be, shall apply.
5. Where a company which is a resident of a Contracting State derives profits or income from the other Contracting State, that other State may not impose any tax on the dividends paid by the company, except insofar as such dividends are paid to a resident of that other State or insofar as the holding in respect of which the dividends are paid is effectively connected with a permanent establishment or a fixed base situated in that other State, nor subject the company7s undistributed profits to a tax on the company's undistributed profits, even if the dividends paid or the undistributed profits consist wholly or partly of profits or income arising in such other State.
6. Notwithstanding any other provision of this Convention, where a company which is a resident of a Contracting State has a permanent establishmeilt in the other Contracting State, the profits taxable under article 7, paragraph 1, may be subjec't to an additional tax in that other State, in accordance with its laws, but the additional charge shall not exceed 10 per cent of the amount of those profits.

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