Debates Parlamentares - Diário 060S1, p. 148 (2013-01-09)

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PROTOCOL TO THE CONVENTION BETWEEN THE REPUBLIC OF PERU AND THE PORTUGUESE REPUBLIC FOR THE AVOIDANCE OF DOUBLE TAXA-

TION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME

On signing the Convention between the Portuguese Republic and the Republic of Peru for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income (hereinafter referred to as “the Convention”), the signatories have

agreed that the following provisions shall form an integral part of the Convention: 1. Mode of application of the Convention The Contracting States may settle the mode of application of the Convention. 2. With reference to Article 3, paragraph 1, subparagraph d) In the case of Peru, the term “person” shall include estates in the course of administra-tion (“sucesiones indivisas”) as well as matrimonial partnerships (“sociedades conyugales”), both of which shall be treated as an individual for the purposes of the Convention. 3. With reference to Article 5, paragraph 3 For the purposes of computing the time period or periods mentioned in paragraph 3 of Article 5 of the Convention, it is agreed that the duration of the activities carried on by an enterprise shall include the activities carried on by associated enterprises, within the meaning of Article 9 of the Convention, if the activities carried on by the associated enterprises are identical or substantially similar and are carried on in connection with the same site or project.

4. With reference to Article 10, paragraph 3 In the case of Portugal, the term “dividends” shall also include profits attributed under an arrangement for participation in profits (“associação em participação”). 5. With reference to paragraph 2 of Articles 11 and 12 If Peru, under a convention concluded with another member State of the OECD or of the European Union after the entry into force of the Convention, agrees on a tax rate on interest or royalties that is lower than the one provided in this Convention, such lower rate shall, for the purposes of the Convention and under the terms provided for in the convention with such State, automatically apply with respect to paragraph 2 of Articles 11 or 12 of the Convention. Such lower rates shall in no case be less than 5 per cent. For the purposes of this provision, it is understood that Peru has concluded a convention with another member State of the OECD or of the European Union when such conven-tion has entered into force. Peru shall send Portugal through diplomatic channel without delay the notification of the entry into force of such a convention.

II SÉRIE-A — NÚMERO 60_______________________________________________________________________________________________________________

148

PROTOCOL TO THE CONVENTION BETWEEN THE REPUBLIC OF PERU AND THE PORTUGUESE REPUBLIC FOR THE AVOIDANCE OF DOUBLE TAXA-TION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME On signing the Convention between the Portuguese Republic and the Republic of Peru for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income (hereinafter referred to as “the Convention”), the signatories have agreed that the following provisions shall form an integral part of the Convention: 1. Mode of application of the Convention The Contracting States may settle the mode of application of the Convention. 2. With reference to Article 3, paragraph 1, subparagraph d) In the case of Peru, the term “person” shall include estates in the course of administra-tion (“sucesiones indivisas”) as well as matrimonial partnerships (“sociedades conyugales”), both of which shall be treated as an individual for the purposes of the Convention. 3. With reference to Article 5, paragraph 3 For the purposes of computing the time period or periods mentioned in paragraph 3 of Article 5 of the Convention, it is agreed that the duration of the activities carried on by an enterprise shall include the activities carried on by associated enterprises, within the meaning of Article 9 of the Convention, if the activities carried on by the associated enterprises are identical or substantially similar and are carried on in connection with the same site or project. 4. With reference to Article 10, paragraph 3 In the case of Portugal, the term “dividends” shall also include profits attributed under an arrangement for participation in profits (“associação em participação”). 5. With reference to paragraph 2 of Articles 11 and 12 If Peru, under a convention concluded with another member State of the OECD or of the European Union after the entry into force of the Convention, agrees on a tax rate on interest or royalties that is lower than the one provided in this Convention, such lower rate shall, for the purposes of the Convention and under the terms provided for in the convention with such State, automatically apply with respect to paragraph 2 of Articles 11 or 12 of the Convention. Such lower rates shall in no case be less than 5 per cent. For the purposes of this provision, it is understood that Peru has concluded a convention with another member State of the OECD or of the European Union when such conven-tion has entered into force. Peru shall send Portugal through diplomatic channel without delay the notification of the entry into force of such a convention. II SÉRIE-A — NÚMERO 60_______________________________________________________________________________________________________________148

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