Debates Parlamentares - Diário 116S1, p. 90 (2012-02-08)

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

(iii) a company incorporated in the Hong Kong Special Administrative Region or, if incorporated outside the Hong Kong Special Administrative Region, being normally managed or controlled in the Hong Kong Special Administrative Region;

(iv) any other person constituted under the laws of the Hong Kong Special Administrative Region or, if constituted outside the Hong Kong Special Administrative Region, being normally managed or controlled in the Hong Kong Special Administrative Region;

(v) the Government of the Hong Kong Special Administrative Region;

(b) in the case of Portugal, any person who, under the laws of Portugal, is liable to tax therein by reason of his residence, place of management or any other criterion of a similar nature, and also includes the Contracting Party and any political or administrative subdivision or local authority thereof. This term, however, does not include any person who is liable to tax in Portugal in respect only of income from sources in Portugal.

2. Where by reason of the provisions of paragraph 1 an individual is a resident of both Contracting Parties, then his status shall be determined as follows:

(a) he shall be deemed to be a resident only of the Party in which he has a permanent home available to him; if he has a permanent home available to him in both Parties, he shall be deemed to be a resident only of the Party with which his personal and economic relations are closer (centre of vital interests); (b) if the Party in which he has his centre of vital interests cannot be determined, or if he has not a permanent home available to him in either Party, he shall be deemed to be a resident only of the Party in which he has an habitual abode;

(c) if he has an habitual abode in both Parties or in neither of them, he shall be deemed to be a resident only of the Party in which he has the right of abode (in the case of the Hong Kong Special Administrative Region) or of which he is a national (in the case of Portugal);

(d) if he has the right of abode in the Hong Kong Special Administrative Region and is also a national of Portugal, or if he does not have the right of abode in the Hong Kong Special Administrative Region nor is he a national of Portugal, the competent authorities of the Contracting Parties shall settle the question by mutual agreement.

3. Where by reason of the provisions of paragraph 1 a person other than an individual is a resident of both Contracting Parties, then it shall be deemed to be a resident only of the Party in which its place of effective management is situated.

90 | II Série A - Número: 116S1 | 8 de Fevereiro de 2012(iii) a company incorporated in the Hong Kong Special Administrative Region or, if incorporated outside the Hong Kong Special Administrative Region, being normally managed or controlled in the Hong Kong Special Administrative Region;(iv) any other person constituted under the laws of the Hong Kong Special Administrative Region or, if constituted outside the Hong Kong Special Administrative Region, being normally managed or controlled in the Hong Kong Special Administrative Region;(v) the Government of the Hong Kong Special Administrative Region;(b) in the case of Portugal, any person who, under the laws of Portugal, is liable to tax therein by reason of his residence, place of management or any other criterion of a similar nature, and also includes the Contracting Party and any political or administrative subdivision or local authority thereof. This term, however, does not include any person who is liable to tax in Portugal in respect only of income from sources in Portugal.2. Where by reason of the provisions of paragraph 1 an individual is a resident of both Contracting Parties, then his status shall be determined as follows:(a) he shall be deemed to be a resident only of the Party in which he has a permanent home available to him; if he has a permanent home available to him in both Parties, he shall be deemed to be a resident only of the Party with which his personal and economic relations are closer (centre of vital interests); (b) if the Party in which he has his centre of vital interests cannot be determined, or if he has not a permanent home available to him in either Party, he shall be deemed to be a resident only of the Party in which he has an habitual abode;(c) if he has an habitual abode in both Parties or in neither of them, he shall be deemed to be a resident only of the Party in which he has the right of abode (in the case of the Hong Kong Special Administrative Region) or of which he is a national (in the case of Portugal);(d) if he has the right of abode in the Hong Kong Special Administrative Region and is also a national of Portugal, or if he does not have the right of abode in the Hong Kong Special Administrative Region nor is he a national of Portugal, the competent authorities of the Contracting Parties shall settle the question by mutual agreement.3. Where by reason of the provisions of paragraph 1 a person other than an individual is a resident of both Contracting Parties, then it shall be deemed to be a resident only of the Party in which its place of effective management is situated.

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