Debates Parlamentares - Diário 146S1, p. 51 (2012-03-21)

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

CHAPTER IV METHODS FOR ELIMINATION OF DOUBLE TAXATION

ARTICLE 24 ELIMINATION OF DOUBLE TAXATION

1. In Portugal, double taxation shall be eliminated as follows:

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

2. In Timor-Leste, double taxation shall be eliminated as follows:
Where a resident of Timor-Leste derives income which, in accordance with the provisions of this Convention, may be taxed in Portugal, Timor-Leste shall allow as a deduction from the tax on the income of that resident an amount equal to the income tax paid in Portugal. Such deduction shall not, however, exceed that part of the income tax as computed before the deduction is given, which is attributable to the income which may be taxed in Portugal. 3. Where in accordance with any provisions of this Convention income derived by a resident of a Contracting State is exempt from tax in that State, such State may nevertheless, in calculating the amount of tax on the remaining income of such resident, take into account the exempted income.

CHAPTER V SPECIAL PROVISIONS

ARTICLE 25 NON-DISCRIMINATION

1. Nationals of a Contracting State shall not be subjected in the other Contracting State to any taxation or any requirement connected therewith, which is other or more burdensome than the taxation and connected requirements to which nationals of that other State in the same circumstances, in particular with respect to residence, are or may be subjected. This provision shall, notwithstanding the provisions of Article 1, also apply to persons who are not residents of one or both of the Contracting States.

51 | II Série A - Número: 146S1 | 21 de Março de 2012CHAPTER IV METHODS FOR ELIMINATION OF DOUBLE TAXATIONARTICLE 24 ELIMINATION OF DOUBLE TAXATION1. In Portugal, double taxation shall be eliminated as follows:Where a resident of Portugal derives income which, in accordance with the provisions of this Convention, may be taxed in Timor-Leste, Portugal shall allow as a deduction from the tax on the income of that resident an amount equal to the income tax paid in Timor-Leste. Such deduction shall not, however, exceed that part of the income tax as computed before the deduction is given, which is attributable to the income which may be taxed in Timor-Leste.2. In Timor-Leste, double taxation shall be eliminated as follows:
Where a resident of Timor-Leste derives income which, in accordance with the provisions of this Convention, may be taxed in Portugal, Timor-Leste shall allow as a deduction from the tax on the income of that resident an amount equal to the income tax paid in Portugal. Such deduction shall not, however, exceed that part of the income tax as computed before the deduction is given, which is attributable to the income which may be taxed in Portugal. 3. Where in accordance with any provisions of this Convention income derived by a resident of a Contracting State is exempt from tax in that State, such State may nevertheless, in calculating the amount of tax on the remaining income of such resident, take into account the exempted income.CHAPTER V SPECIAL PROVISIONSARTICLE 25 NON-DISCRIMINATION1. Nationals of a Contracting State shall not be subjected in the other Contracting State to any taxation or any requirement connected therewith, which is other or more burdensome than the taxation and connected requirements to which nationals of that other State in the same circumstances, in particular with respect to residence, are or may be subjected. This provision shall, notwithstanding the provisions of Article 1, also apply to persons who are not residents of one or both of the Contracting States.

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