II SÉRIE-A — NÚMERO 30 36

i) the term “international traffic” means any transport by a ship or aircraft operated by an enterprise that

has its place of effective management in a Contracting State, except when the ship or aircraft is operated solely

between places in the other Contracting State;

j) the term “competent authority” means:

(i) in Portugal: the Minister of Finance, the Director General of the Tax and Customs Authority or their

authorised representative;

(ii) in Andorra: the Minister in charge of Finance or his authorised representative;

k) the term “national”, in relation to a Contracting State, means:

(ii) any individual possessing the nationality of that Contracting State; and

(ii) any legal person, partnership or association deriving its status as such from the laws in force in that

Contracting State;

l) the term “business” includes the performance of professional services and of other activities of an

independent character.

2. As regards the application of the Convention at any time by a Contracting State, any term not defined

therein shall, unless the context otherwise requires, have the meaning that it has at that time under the law of

that State for the purposes of the taxes to which the Convention applies, any meaning under the applicable tax

laws of that State prevailing over a meaning given to the term under other laws of that State.

ARTICLE 4

RESIDENT

1. For the purposes of this Convention, the term “resident of a Contracting State” means any person who,

under the laws of that State, is liable to tax therein by reason of his domicile, residence, place of management or

any other criterion of a similar nature, and also includes that State and any political or administrative subdivision

or local authority thereof. This term, however, does not include any person who is liable to tax in that State in

respect only of income from sources in that State.

2. Where by reason of the provisions of paragraph 1 an individual is a resident of both Contracting States,

then his status shall be determined as follows:

a) he shall be deemed to be a resident only of the State in which he has a permanent home available to

him; if he has a permanent home available to him in both States, he shall be deemed to be a resident only of the

State with which his personal and economic relations are closer (centre of vital interests);

b) if the State 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 State, he shall be deemed to be a resident only of the State in which he has an

habitual abode;

c) if he has an habitual abode in both States or in neither of them, he shall be deemed to be a resident only

of the State of which he is a national;

d) if he is a national of both States or of neither of them, the competent authorities of the Contracting States

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 States, then it shall be deemed to be a resident only of the State in which its place of effective

management is situated.

ARTICLE 5

PERMANENT ESTABLISHMENT

1. For the purposes of this Convention, the term “permanent establishment” means a fixed place of business

through which the business of an enterprise is wholly or partly carried on.