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文档位置:主页 > 国际税收协定库 > 美国 > 正文
  • 发文单位:中华财税网
  • 文    号:
  • 颁布日期:1994-09-06
  • 失效日期:
CONVENTION BETWEEN THE UNITED STATES OF AMERICA AND THE PORTUGUESE REPUBLIC FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME (1)
  
  CONVENTION BETWEEN THE GOVERNMENT OF THE UNITED STATES OF AMERICA AND
THE PORTUGUESE REPUBLIC FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE
PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME, TOGETHER
WITH A RELATED PROTOCOL

GENERAL EFFECTIVE DATE UNDER ARTICLE 30: 1 JANUARY 1996

TABLE OF ARTICLES
Article 1---------------------------------Personal Scope
Article 2---------------------------------Taxes Covered
Article 3---------------------------------General Definitions
Article 4---------------------------------Residence
Article 5---------------------------------Permanent Establishment
Article 6---------------------------------Income from Immovable Property
(Real Property)
Article 7---------------------------------Business Profits
Article 8---------------------------------Shipping and Air Transport
Article 9---------------------------------Associated Enterprises
Article 10--------------------------------Dividends
Article 11--------------------------------Interest
Article 12--------------------------------Branch Tax
Article 13--------------------------------Royalties
Article 14--------------------------------Capital Gains
Article 15--------------------------------Independent Personal Services
Article 16--------------------------------Dependent Personal Services
Article 17--------------------------------Limitation on Benefits
Article 18--------------------------------Directors' Fees
Article 19--------------------------------Artistes and Sportsmen
Article 20--------------------------------Child Support
Article 21--------------------------------Government Service
Article 22--------------------------------Teachers and Researchers
Article 23--------------------------------Students and Trainees
Article 24--------------------------------Other Income
Article 25--------------------------------Relief from Double Taxation
Article 26--------------------------------Non-Discrimination
Article 27--------------------------------Mutual Agreement Procedure
Article 28--------------------------------Exchange of Information
Article 29--------------------------------Diplomatic Agents and Consular
Officers
Article 30--------------------------------Entry into Force
Article 31--------------------------------Termination
Protocol----------------------------------of 6 September, 1994
Letter of Submittal---------------------of 9 September, 1994
Letter of Transmittal-------------------of 19 September, 1994
The "Saving Clause"-------------------Paragraph 1(b) of Protocol

MESSAGE
FROM
THE PRESIDENT OF' THE UNITED STATES
TRANSMITTING
  CONVENTION BETWEEN THE GOVERNMENT OF THE UNITED STATES OF AMERICA AND
THE PORTUGUESE REPUBLIC FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE
PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME, TOGETHER
WITH A RELATED PROTOCOL, SIGNED AT WASHINGTON ON SEPTEMBER 6, 1994

LETTER OF SUBMITTAL
DEPARTMENT OF STATE,
Washington, September 9, 1994.
THE PRESIDENT,
The White House.
  THE PRESIDENT: I have the honor to submit to you, with a view to its
transmission to the Senate for advice and consent to ratification, the
Convention between the United States of America and the Portuguese
Republic for the Avoidance of Double Taxation and the Prevention of Fiscal
Evasion with Respect to Taxes on Income, together with the related
Protocol, signed at Washington, September 6, 1994.
  This Convention is the first income tax treaty between the United
States and Portugal. As such, it represents an important addition to the
U.S. tax treaty network.
  Like other U.S. income tax conventions, this Convention provides rules
specifying when income that arises in one of the countries and is derived
by residents of the other country may be taxed by the country in which the
income arises (the "source" country). Rules are provided for each category
of income, such as business profits, investment income, and personal
service income.
  In the case of investment income, such as dividends, interest, branch
profits, and royalties, the Convention sets specific limits on the tax
that may be imposed by the source country. Although higher than the
preferred U.S. rates for OECD countries, these limits represent a
significant reduction in the taxes now being imposed. The following
rates apply to investment income that is not part of the profits of a
permanent establishment.
  Specifically, withholding taxes on dividends paid cannot exceed 15
percent. In cases where the recipient of the dividends owns at least 25
percent of the company paying the dividends the rate will be 10 percent
from 1997 through 1999 and may be lower thereafter but not lower than 5
percent) if the rate that Portugal applies to dividends paid to residents
of the European Union member states is also lowered.
  Withholding taxes on interest may not exceed 10 percent. In the
following cases, interest arising in and owned by a resident of one
country will be exempt from tax by another country: (1) the payor or the
recipient of the interest is the federal government or a local authority;
or (2) the interest is on a long-term loan (5 years or more) granted by a
bank or other financial institution that is a resident of the other
country.
  Withholding on royalties may not exceed 10 percent of the gross amount
of royalties.
The Convention provides conditions under which each country may tax
income derived by individual residents of the other country from
independent personal services or as employees, as well as social security
benefits and pension benefits from public employment. Pension benefits
from private employment may be taxed only by the country of residence of
the recipient.
  The Convention provides special rules that limit the host country's
taxing authority with respect to teachers, researchers, students and
trainees. Teachers and researchers from either country are exempt from tax
in the other country for one visit of up to two years. Students and
trainees from one country that seek training in the other country are
exempt from tax in the other country on up to $5000 of income from
personal services.
  The Convention confirms that the country of residence will avoid
international double taxation by providing relief for the tax imposed by
the source country.
  The Convention includes an article on limitation on benefits, designed
to ensure that the benefits of the Convention are enjoyed only by those
persons intended to derive such benefits. It also provides for
administrative cooperation between the tax authorities of the two
countries in order to improve tax compliance. Both of these provisions are
essential because only by providing for adequate exchange of information
is it possible to ensure that benefits are limited to entities to which
the Convention intended to provide benefits. The benefits of the
Convention are not available, for example to those residents of Madeira
and the Azores who are entitled to the benefits of the tax-free zones of
those islands.
  The Convention is subject to ratification. It will enter into force on
the date of the exchange of instruments of ratification. The provisions
concerning taxes on dividends, interest, and royalties will take effect
for amounts paid or credited on or after the first day of January of the
year following the date of entry into force. Similarly, the provisions
concerning other taxes generally will take effect for taxable years
occurring on or after January 1 of the year following the entry into
force.
  A Protocol accompanies and forms an integral part of the Convention
and provides further clarification with respect to the application of the
Convention in specified cases.
  A technical memorandum explaining in detail the provisions of the
Convention will be prepared by the Department of the Treasury and will be
submitted separately to the Senate Committee on Foreign Relations.
  The Department of the Treasury and the Department of State cooperated
in the negotiation of the Convention. It has the full approval of both
Departments.

Respectfully submitted,
WARREN CHRISTOPHER.
LETTER OF TRANSMITTAL

THE WHITE HOUSE, September 19, 1994.
To the Senate of the United States:
  I transmit herewith for Senate advice and consent to ratification the
Convention Between the United States of America and the Portuguese
Republic for the Avoidance of Double Taxation and the Prevention of Fiscal
Evasion with Respect to Taxes on Income, together with a related Protocol,
signed at Washington on September 6, 1994. Also transmitted for the
information of the Senate is the report of the Department of State with
respect to the Convention.
  The Convention is the first income tax convention between the United
States of America and the Portuguese Republic. The Convention reflects
current income tax treaty policies of the two countries.
  I recommend that the Senate give early and favorable consideration to
the Convention and related Protocol and give its advice and consent to
ratification.

WILLIAM J. CLINTON.

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