Debates Parlamentares - Diário 116S1, p. 235 (2012-02-08)

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235 | II Série A - Número: 116S1 | 8 de Fevereiro de 2012

ARTICLE 20 OTHER INCOME

1. Items of income beneficially owned by a resident of a Contracting State, wherever arising, not dealt with in the foregoing Articles of this Convention (hereinafter referred to as “other income” in this Article) shall be taxable only in that Contracting State. 2. The provisions of paragraph 1 shall not apply to other income, other than income from immovable property as defined in paragraph 2 of Article 6, if the beneficial owner of such other income, being a resident of a Contracting State, carries on business in the other Contracting State through a permanent establishment situated therein and the right or property in respect of which the other income is paid is effectively connected with such permanent establishment. In such case the provisions of Article 7 shall apply. 3. Where, by reason of a special relationship between the resident referred to in paragraph 1 and the payer or between both of them and some other person, the amount of other income exceeds the amount which would have been agreed upon between them 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 payment shall remain taxable according to the laws of each Contracting State, due regard being had to the other provisions of this Convention.

ARTICLE 21 LIMITATION OF RELIEF
No relief shall be available under this Convention if it was the main purpose of any person concerned with the creation or assignment of any right or property in respect of which the income is paid or derived to take advantage of the Convention by means of that creation or assignment.

ARTICLE 22 ELIMINATION OF DOUBLE TAXATION
1. In Portugal, double taxation shall be eliminated as follows:

a) Where a resident of Portugal derives income which, in accordance with the provisions of this Convention, may be taxed in Japan, Portugal shall allow as a deduction from the Portuguese tax on the income of that resident an amount equal to the Japanese tax paid in Japan. Such deduction shall not, however, exceed that part of the Portuguese tax as computed before the deduction is given, which is attributable to the income which may be taxed in Japan;

235 | II Série A - Número: 116S1 | 8 de Fevereiro de 2012ARTICLE 20 OTHER INCOME1. Items of income beneficially owned by a resident of a Contracting State, wherever arising, not dealt with in the foregoing Articles of this Convention (hereinafter referred to as “other income” in this Article) shall be taxable only in that Contracting State. 2. The provisions of paragraph 1 shall not apply to other income, other than income from immovable property as defined in paragraph 2 of Article 6, if the beneficial owner of such other income, being a resident of a Contracting State, carries on business in the other Contracting State through a permanent establishment situated therein and the right or property in respect of which the other income is paid is effectively connected with such permanent establishment. In such case the provisions of Article 7 shall apply. 3. Where, by reason of a special relationship between the resident referred to in paragraph 1 and the payer or between both of them and some other person, the amount of other income exceeds the amount which would have been agreed upon between them 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 payment shall remain taxable according to the laws of each Contracting State, due regard being had to the other provisions of this Convention.ARTICLE 21 LIMITATION OF RELIEF
No relief shall be available under this Convention if it was the main purpose of any person concerned with the creation or assignment of any right or property in respect of which the income is paid or derived to take advantage of the Convention by means of that creation or assignment.ARTICLE 22 ELIMINATION OF DOUBLE TAXATION
1. In Portugal, double taxation shall be eliminated as follows:a) Where a resident of Portugal derives income which, in accordance with the provisions of this Convention, may be taxed in Japan, Portugal shall allow as a deduction from the Portuguese tax on the income of that resident an amount equal to the Japanese tax paid in Japan. Such deduction shall not, however, exceed that part of the Portuguese tax as computed before the deduction is given, which is attributable to the income which may be taxed in Japan;

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