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DTC agreement between Portugal and Uruguay

DTC agreement between Portugal and Uruguay

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Published by: eoiportal on Aug 04, 2014
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08/04/2014

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CO~Vr:r-.TIOr-.
llETWEt:N
rll.E
ORIENTAL REPUBUC
OF
L:RUGUAY
A:-.D
Till:
1'0RTt)GUESE
REl l
;
BUC
~
Tilt:
AVOIDANCE
OF
DOCBLE
TAXAT
I
O \J Ar-.
 
j)
T
HI.:
I
I{£VEN'l'ION
OF
FISCAL
E
VASION WITH
RESP
Ec
rTO
TAXES
01\'
I:-'CO.
\1£
,\ND
ON
C
AI I
T
AL
The
Oriental Republ
,c
OI'Crugllay and Ihe
r
}
unllgue~e
rlepubl
k.
Desiring to concliidc n Convcntion for ti
lC
,hoidarlcc
of
Double Taxation and the Proevcrltion
of
Fiscal Ev
a,ion
with
re'f>Cet
to
Taxc,
011
IIC<l '~
,,,,d
OEi
Capi(
al:
Have
agroe
cd as
lo
 
ow~:
ClIAI
'TER I
SCOPE OF
THE
cm,,TVEKTIOI\'
ARTICL
E 1
I'ERSO'\JS
CO
VERED
'nlis
Convcll1iol1 shall apply
(0
pc
rYm
s who arc reside
nt
s
of
une or both
of
tile Contracting
StutoCs,
ARTICL
E 2
TAXES
COVERED I,
'111is
COl1vention
~ha
 
"pply
to
laxes
( 11
incolll~
@du
l
lcap
itni imposed on
behalf
of
u
Cu
ntracting Slate or
of
its poli
ticll
or a(lministrativc suhdi\'ision,
\)T
1"
",,1
authurili,,~,
irr~,poclivc
fth
~nn
..
'
in
whid\
they an;
Ievic'd. 2,
There
shall be
r~garJ<:d
us
axeo
OJ1
incomc
~fld
on
cQpitn
l
ull
t<lxes
impos<XI
on
lOlal
incomc, on
tOlnl
capital.
or
on clemcn
t<
of
inc.)me. including laxes
OI
l
gain
~
Ii-om
the alienmioll
ufmova
ble or inmlO"Jble property,
tn
x~~
on
h~
lutal mnuullts
ofwag
~
~
or salm-;es paid hy enterprises,
a,
well
a,
la,xcs
On
~apit,,1
arprc-.::ia iul1.
3. Thc
aistill >
taxes
I,)
which the
Con ~nlion
shall
apply arc
in
parti~ul
ur:
~
In
Portugal:
i)
the I'cr"onul
Income
Tax
(Imposto
sob
re
n
R~ndinwnto
das
1'~'SO,i:;
Singular,," -IRS);
 
Ii
the CO'lX'rate
In~(nn~
Tax (Imposto
.wbr~
0
Rcndiment0
da
s
I'CSSOJS
Colutivas
-1
1K
):
and
ii
i)
th",
lo~
al
sunax
on
~orpomle
inw11l~
lax
(Dcrr<H1\~);
(hereinafter
referred
10
as «I'{1I'tugucsc
ta.,»):
.md
b
n
Ur
lt
guay:
i)
the
ta.\ on bl
l$inC$S
i ,; me
(lmpuesto a las Rentas
de
las
AClividad~~
Ecollomicas
-lRAE :
ii
)
th
p~rs()nal
il
,
eO
tll
e ta:t
(Imp
ll
esto a las Rentas
de
las
P~rsonas
Fisicas
-IRI'F);
iii)
the
non-residcm income
lax (lmpuesto
h;
R~ntas
d
los
No
Rc,i(k tc~
IRNR):
iv)
the
tax lor
s.ocj~l
se~unty
~~~
ist
~ l1~~
(l11lIlli~,tO
d~
'\,istcnci,]
~
1
1
S~~uri(\~d
Social
I \~S):
v)
the capital
tax
(lmpuesto
d~
I'ntrirnonio
-
11');
(hercinuhcr
rcferrl'd to
JS
( Un'g
u
;'YIIn
tJX»). 4.
The
Conv ~t
i
on
~ha
ll
apply also
10
any
idmlicdl
~ub~ta[ltially
,illlilar taxes
th~t
arc imposed
~fkr
the \latc
or
,ig
nature
or
tile Convtlll
io
n
in
mld
itioll
to, or
in
place
of:
th cxistl11g taxcs.
The
oolll)X-'1cnt
;luthoritics
of
the
Contrading
St te$
~hall
~otity
ca~h
oth~r
of
si
gni
tle,mt
l
il:mg,,-';
that
lIu
ve
been
mad~
in
th~ir
taxation
I<lws.
CHAPTER
II DEFI N [
TIOl\S
ARTICLE 3
GENERA
l.
FFIl\ITIONS
I .
For
h~
pUrp<J>cs
)
thi~
Con
~"lt
ion,
un
k
the contcxt otherwise reqUircs:
a)
the tenn
«Portugal>,
means the
territory
of
h~
Ponug
ll~s
~
R~pllb
l
~
situated
in
th~
Furope~n
Continent und t
lw
[lrchip~
 
~gos
of
Azor s
,lIld
\1'ld~irJ.
including
the
inl
and
waters and
th~
terrik'ri~l
,ell
ther
"o "
U~
wd
l
a~
the comincntal
shcl
r
Inri
~ny
oth~r ~rca~
wiler , n
the
l'ortugll~sc
State
exercises s{)v r
dgn
rights
or jurisdicti
on
i
ll
acoordunee with imernatioJ),l
ll
aw;
 
b)
the term «Uwguay» means the territory
of
the
Ea~tern
R~pub
ll
c
of
L
ruguay, and when used
in
a gC(lgraphieal sense mean, the territory on wbieh the tax
Jwo
arc
pp
l
i~d,
including: the mJritime nrcas under
Ur
uguayan sovereign rights
or
jurisdiction
in
accordance with intcmational
bw
am
i
naI
 
0na
 
i~w;
e) the
tCJ1llS
~a
Contracting Statb)
UEld
«the
"ther
Cont
nldin
g
StJk»
mean Portugal or L'nlgllay as the COllkxt
rL'1uir~ ,:
uJ
tlie
tL'l1n
«tax>,
J1\~arl~
P rtugue-,~
tax
r
l)rugU~y~ll
tax
ilS
the context roqu,, c,:
c)
thc
[em1
«pcrs(11»
ll1C
illdu;
,In
in(\iv,
dllll
i,
a
~ompJlly
and
lilly
othcr body
of
pcro0n>:
i
the term «comp;my means any
bDdy C(lrPQratc
or any entily
th
~t
i,
treated
a~
a
ilO
dy
corporate for
tax
purpose,;
gl
h~
tell1l~
~ntt
r
p
ri
s~
of
a
C'-Dnt
ra<:t
ing
SWtc»
JnJ
«cnterprise
of
lhe other Contracting State» mewl respectively
an
cllterpri~;e
carried
011
by
a
rc~idcnt
of
a
Contrading
State
und
;m
~nterprh;c
~
 1Til-d
on
by a
rL-sidcnt
of
the other Contracting
Sm
tc; hl thc tcnn «intemalional traffic» means any IranslK,rl
hy
a ship
or
ilir~ra
fl
operatcd
by
an
cnttrprise
thul
hit:
its
pb
cc
of
ctrcct
i~
c
llunugcmcm
i
ll
a Co
tltra<:t
ing Statc. except
WhCll
the ship or airerntl
is
op~rJkd
sDlcly
between places in
th~
other Co
nt
racting Slate:
i)
lh~
lcnll
~Oll\pdcnl
aulhontp'
m~uno:
i) P
()
rtugai,
lh~
Mjni~wr
(JI-
Fin'iIlC~,
the
r~clN
GCll~
r
al
ofTaxmion
(Dirl"ClOr
·Ceral dos Impostos) or
thdr
~uthoriscd
representative: and ii)
in
Cnlg
lLny
.
th~
'vtinist~r
of
Economy
~nd
Finarlc~
(r>,.tinistn>
de
Ecollum;a y
Fin~n/uo)
or
hi,
authon
~d
repr~~~n[al
ive:
j
the tcrm
'<Il3tiotHl
l
»,
in
relation to a Contract
in
g State, means: i) any individual possessing the na1ionality or citizenship
of
tllat
Contrading
Stat~;
and ii) any
legu
l person,
pal1ll~rshil)
or a,socilltioll
J~riv
 
ng
its status as sueh
fmLT\
the
law
~
in
fo
r
ce
i1lthat
C01l
tracting St
ak
_
2.
As
reg~rds 1h~
ilppli~at
 
o
ll
of
Ih
e Convention t Ily time
by
I
C{)m
r
J~1ing
St~te,
any
knn
not defined therein shull,
unk&~
the context
oth~rwisc
requires, have the moaning that it has at that limc undcr the law
oftha
State for the
purJ1o~e~
0ftltc
tax~s
to
which the Convcntion applies, any mellni
ng
under the applicable tax
taw,
of t
lim
State pr<:vailing
()V~r
n'<'~lling:
g;v~n
to
h~
[~nn
un(kr o
th
n
lawo
ol"(h,,1
St'lle.

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