Debates Parlamentares - Diário 102S1, p. 65 (2012-01-20)

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

1. Subject to the provisions of Articles 16, 18 and 19, salaries, wages and other similar remuneration derived by a resident of a Contracting State in respect of an employment shall be taxable only in that State unless the employment is exercised in the other Contracting State. If the employment is so exercised, such remuneration as is derived therefrom may be taxed in that other State.
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2.
The term "professional services" as used in this Article include independent scientific, literary, artistic and educational activities, as well as medical, legal, engineering, architectural, dental and accounting activities.
3. T11e provisions of paragraph 1 shall not apply if the service provider, being a resident of a Contracting State: a) has 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 d 1, J the income as is attributable to that fixed base may be taxed in that other Contracting State; or b) such person either directly, in the case of individuals, or through employees or other personnel, in the case of companies, stay in the other Contracting State for a period or periods amounting to or exceeding in the aggregate nine months in any twelve-month period commencing or ending in the fiscal year concerned; in that case, only so much of the income as is derived from the activities perforined in that other State may be taxed in that other State.
4. The income from services mentioned in paragraph 1 shall be deeined to arise in a Contracting State when the payer is a resident of that State. Where, however, the person paying the income from such services, whether he is a resident of a Contracting State or not, has in a Contracting State a permanent establishment or a fixed base in connection with which the liability to pay the income from such services was incurred, and such income is borne by such permanent establishment or fixed base, then such income shall be deemed to arise in the Contracting State in which the perinanent establishment or fixed base is situated.
5. Where, by reason of a special relationship between the service provider and the beneficiary of the services or between both of thein and some other person, the amount of the services incoine exceeds the ainount which would have been agreed upon by the service provider and the beneficiary of the services in the absence of such relationship, the provisions of this Article shall apply only to the last-mentioned amount. In such case, the excess part of the services income shall reinain taxable according to the laws of each Contracting State, due regard being had to the other provisions of this Convention.
ARTICLE 15 INCOME FROM EMPLOYMENT

65 | II Série A - Número: 102S1 | 20 de Janeiro de 20121. Subject to the provisions of Articles 16, 18 and 19, salaries, wages and other similar remuneration derived by a resident of a Contracting State in respect of an employment shall be taxable only in that State unless the employment is exercised in the other Contracting State. If the employment is so exercised, such remuneration as is derived therefrom may be taxed in that other State.
13 -.
2.
The term "professional services" as used in this Article include independent scientific, literary, artistic and educational activities, as well as medical, legal, engineering, architectural, dental and accounting activities.
3. T11e provisions of paragraph 1 shall not apply if the service provider, being a resident of a Contracting State: a) has 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 d 1, J the income as is attributable to that fixed base may be taxed in that other Contracting State; or b) such person either directly, in the case of individuals, or through employees or other personnel, in the case of companies, stay in the other Contracting State for a period or periods amounting to or exceeding in the aggregate nine months in any twelve-month period commencing or ending in the fiscal year concerned; in that case, only so much of the income as is derived from the activities perforined in that other State may be taxed in that other State.
4. The income from services mentioned in paragraph 1 shall be deeined to arise in a Contracting State when the payer is a resident of that State. Where, however, the person paying the income from such services, whether he is a resident of a Contracting State or not, has in a Contracting State a permanent establishment or a fixed base in connection with which the liability to pay the income from such services was incurred, and such income is borne by such permanent establishment or fixed base, then such income shall be deemed to arise in the Contracting State in which the perinanent establishment or fixed base is situated.
5. Where, by reason of a special relationship between the service provider and the beneficiary of the services or between both of thein and some other person, the amount of the services incoine exceeds the ainount which would have been agreed upon by the service provider and the beneficiary of the services in the absence of such relationship, the provisions of this Article shall apply only to the last-mentioned amount. In such case, the excess part of the services income shall reinain taxable according to the laws of each Contracting State, due regard being had to the other provisions of this Convention.
ARTICLE 15 INCOME FROM EMPLOYMENT

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