Debates Parlamentares - Diário 146S1, p. 50 (2012-03-21)

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50 | II Série A - Número: 146S1 | 21 de Março de 2012

c) Shares deriving their value or the greater part of their value directly or indirectly from such rights or such property or from such rights and such property taken together may be taxed in that other State.

In this paragraph, “exploration or exploitation rights” means rights to assets to be produced by the exploration or exploitation of the seabed and subsoil and their natural resources in the other Contracting State, including rights to interests in or to the benefit of such assets.

ARTICLE 23 OTHER INCOME

1. Items of income of a resident of a Contracting State, wherever arising, not dealt with in the foregoing Articles of this Convention shall be taxable only in that State, unless they arise in the other Contracting State, in which case they may be taxed in that other State.

2. The provisions of paragraph 1 shall not apply to income, other than income from immovable property as defined in paragraph 2 of Article 6, if the recipient of such income, being a resident of a Contracting State, carries on business in the other Contracting State through a permanent establishment situated therein, or performs in that other State independent personal services from a fixed base situated therein, and the right or property in respect of which the income is paid is effectively connected with such permanent establishment or fixed base. In such case the provisions of Article 7 or Article 14, as the case may be shall apply.

3. Notwithstanding any other provision on this Convention, the income that a resident of a Contracting State derives from the provision of telecommunication services for a fee directly or indirectly to the public in the other Contracting State may be taxed in this other State but the tax by withholding tax so charged shall not exceed ten per cent of the gross amount of that income.

4. For the purposes of paragraph 3, the term “telecommunication services” includes but is not limited to the provision of the telephone exchange service or exchange access, routers, interconnection, transmission, wireless or wire line services, aggregators between or among points specified by the user, of information of the user’s choosing, voice or data, without change in the form or content of the information as sent or received.

50 | II Série A - Número: 146S1 | 21 de Março de 2012c) Shares deriving their value or the greater part of their value directly or indirectly from such rights or such property or from such rights and such property taken together may be taxed in that other State.In this paragraph, “exploration or exploitation rights” means rights to assets to be produced by the exploration or exploitation of the seabed and subsoil and their natural resources in the other Contracting State, including rights to interests in or to the benefit of such assets.ARTICLE 23 OTHER INCOME1. Items of income of a resident of a Contracting State, wherever arising, not dealt with in the foregoing Articles of this Convention shall be taxable only in that State, unless they arise in the other Contracting State, in which case they may be taxed in that other State.2. The provisions of paragraph 1 shall not apply to income, other than income from immovable property as defined in paragraph 2 of Article 6, if the recipient of such income, being a resident of a Contracting State, carries on business in the other Contracting State through a permanent establishment situated therein, or performs in that other State independent personal services from a fixed base situated therein, and the right or property in respect of which the income is paid is effectively connected with such permanent establishment or fixed base. In such case the provisions of Article 7 or Article 14, as the case may be shall apply.3. Notwithstanding any other provision on this Convention, the income that a resident of a Contracting State derives from the provision of telecommunication services for a fee directly or indirectly to the public in the other Contracting State may be taxed in this other State but the tax by withholding tax so charged shall not exceed ten per cent of the gross amount of that income.4. For the purposes of paragraph 3, the term “telecommunication services” includes but is not limited to the provision of the telephone exchange service or exchange access, routers, interconnection, transmission, wireless or wire line services, aggregators between or among points specified by the user, of information of the user’s choosing, voice or data, without change in the form or content of the information as sent or received.

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