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Artigo 30.º — Denúncia

Vigente desde: 18/07/2016
  1. 1 -A presente Convenção permanecerá em vigor enquanto não for denunciada por um dos Estados Contratantes. Qualquer dos Estados Contratantes pode denunciar a Convenção, por via diplomática, mediante um aviso prévio, pelo menos seis meses antes do fim de qualquer ano civil após um período de cinco anos a contar da data da entrada em vigor da Convenção. Nesse caso, a Convenção deixará de produzir efeitos:
    1. a)Na República Portuguesa:
      1. i)Quanto aos impostos devidos na fonte, quando o facto gerador surja em ou depois de 1 de janeiro do ano civil imediatamente seguinte ao ano em que é notificada a denúncia; e
      2. ii)Quanto aos demais impostos, relativamente aos rendimentos produzidos no ano fiscal com início em ou depois de 1 de janeiro do ano civil imediatamente seguinte ao ano em que é notificada a denúncia;
    2. b)No Sultanato de Omã:
      1. i)Quanto aos impostos devidos na fonte, relativamente às importâncias pagas ou creditadas em ou depois de 1 de janeiro do ano civil imediatamente seguinte ao ano em que é notificada a denúncia; e
      2. ii)Quanto aos demais impostos, relativamente a qualquer ano fiscal com início em ou depois de 1 de janeiro do ano civil imediatamente seguinte ao ano em que é notificada a denúncia.

        Em testemunho do qual, os signatários, devidamente autorizados para o efeito, assinaram a presente Convenção.

        Feito em Lisboa, aos 28 dias do mês de abril de 2015, correspondendo aos 9 dias do mês de Rajab do ano de 1436 AH, em dois originais, nas línguas portuguesa, árabe e inglesa, sendo todos os textos igualmente válidos. Em caso de divergência de interpretação dos textos da presente Convenção, prevalecerá o texto inglês.

        Pela República Portuguesa:

        Paulo Núncio, Secretário de Estado dos Assuntos Fiscais.

        Pelo Sultanato de Omã:

        Humaid Ali Sultan Al-Maani, Embaixador do Sultanato de Omã Acreditado junto da República Portuguesa.

        PROTOCOLO À CONVENÇÃO ENTRE A REPÚBLICA PORTUGUESA E O SULTANATO DE OMÃ PARA EVITAR A DUPLA TRIBUTAÇÃO E PREVENIR A EVASÃO FISCAL EM MATÉRIA DE IMPOSTOS SOBRE O RENDIMENTO.

        No momento da assinatura da Convenção entre a República Portuguesa e o Sultanato de Omã para Evitar a Dupla Tributação e Prevenir a Evasão Fiscal em Matéria de Impostos sobre o Rendimento (a seguir designada por «a Convenção»), os signatários acordaram nas disposições seguintes, que fazem parte integrante da Convenção:

  2. 1 -Direito aos benefícios previstos na Convenção:
    1. a)Entende-se que as disposições da Convenção não serão interpretadas de modo a impedir a aplicação por um Estado Contratante das disposições antiabuso previstas na sua legislação interna;
    2. b)Entende-se que os benefícios previstos na Convenção não serão concedidos a um residente de um Estado Contratante que não seja o beneficiário efetivo dos rendimentos obtidos no outro Estado Contratante;
    3. c)Entende-se que as disposições da Convenção não serão aplicáveis se o objetivo principal ou um dos objetivos principais de qualquer pessoa associada à criação ou à atribuição de um bem ou direito em relação com o qual o rendimento é pago for o de beneficiar das referidas disposições por meio dessa criação ou atribuição.
  3. 2 -Relativamente à Convenção:

    Entende-se que a expressão «organismo criado por lei» (statutory body) só é aplicável ao Sultanato de Omã e significa um organismo constituído no Sultanato de Omã, por um Decreto Real (Royal Decree).

  4. 3 -Ad artigo 7.º, n.os 1 e 2:

    Relativamente aos n.os 1 e 2 do artigo 7.º da Convenção, quando uma empresa de um Estado Contratante vende bens ou mercadorias ou exerce a sua atividade no outro Estado Contratante através de um estabelecimento estável aí situado, os lucros desse estabelecimento estável não serão determinados em função do montante total recebido pela empresa, mas apenas com base na parte do rendimento da empresa imputável à atividade efetiva do estabelecimento estável relativamente a tais vendas ou a tal atividade.

    Designadamente, no caso de contratos de pesquisa, fornecimento, instalação ou construção de equipamentos ou instalações industriais, comerciais ou científicas, ou de obras públicas, quando a empresa tenha um estabelecimento estável, os lucros imputáveis a esse estabelecimento estável não serão determinados com base no valor total do contrato, mas apenas com base na parte do contrato efetivamente realizada pelo estabelecimento estável no Estado Contratante em que o estabelecimento estável está situado. Os lucros relativos à parte do contrato que é realizada pela sede da empresa só podem ser tributados no Estado Contratante de que a empresa é residente.

  5. 4 -Ad artigo 7.º, n.º 3:

    Entende-se que as disposições do n.º 3 do artigo 7.º da Convenção não impedem o Estado Contratante em que o estabelecimento estável está situado de aplicar as disposições da sua legislação interna, incluindo regulamentos, relativas às deduções na determinação do rendimento tributável do estabelecimento estável para efeitos da sua legislação fiscal interna.

  6. 5 -Ad artigos 7.º e 14.º:

    Entende-se que as disposições do artigo 7.º ou 14.º, consoante o caso, são aplicáveis a quaisquer importâncias recebidas a título de remuneração por serviços técnicos, incluindo estudos ou pesquisas de natureza científica, geológica ou técnica, ou por serviços de gestão, consultoria ou supervisão.

  7. 6 -Ad artigo 8.º, n.º 2:

    Entende-se que as disposições do n.º 2 do artigo 8.º da Convenção são igualmente aplicáveis aos lucros provenientes da participação num consórcio ou associação similar.

  8. 7 -Ad artigo 10.º, n.º 3:

    Entende-se que, no caso da República Portuguesa, o termo «dividendos» inclui também os lucros atribuídos nos termos de um acordo de participação nos lucros («associação em participação»), sujeitos ao mesmo tratamento fiscal que os dividendos de ações nos termos da legislação fiscal portuguesa.

    Em testemunho do qual, os signatários, devidamente autorizados para o efeito, assinaram o presente Protocolo.

    Feito em Lisboa, aos 28 dias do mês de abril de 2015, correspondendo aos 9 dias do mês de Rajab do ano de 1436 AH, em dois originais, nas línguas portuguesa, árabe e inglesa, sendo todos os textos igualmente válidos. Em caso de divergência de interpretação dos textos do presente Protocolo, prevalecerá o texto inglês.

    Pela República Portuguesa:

    Paulo Núncio, Secretário de Estado dos Assuntos Fiscais.

    Pelo Sultanato de Omã:

    Humaid Ali Sultan Al-Maani, Embaixador do Sultanato de Omã Acreditado junto da República Portuguesa.

    (ver documento original)

    AGREEMENT BETWEEN THE PORTUGUESE REPUBLIC AND THE SULTANATE OF OMAN FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME.

    The Portuguese Republic and the Sultanate of Oman, desiring to conclude an Agreement for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income, in order to promote and strengthen the economic relations between the two States, have agreed as follows:

    CHAPTER I

    Scope of the Agreement

    Article 1

    Persons covered

    This Agreement shall apply to persons who are residents of one or both of the Contracting States.

    Article 2

    Taxes covered

  9. 1 -This Agreement shall apply to taxes on income imposed on behalf of a Contracting State or of its political or administrative subdivisions or local authorities irrespective of the manner in which they are levied.
  10. 2 -There shall be regarded as taxes on income all taxes imposed on total income, or on elements of income, including taxes on gains from the alienation of movable or immovable property, taxes on the total amounts of wages or salaries paid by enterprises, as well as taxes on capital appreciation.
  11. 3 -The existing taxes to which this Agreement shall apply are in particular:
    1. a)in the Portuguese Republic:

      (i) the personal income tax (imposto sobre o rendimento das pessoas singulares - IRS);

      (ii) the corporate income tax (imposto sobre o rendimento das pessoas coletivas - IRC); and

      (iii) the surtaxes on corporate income tax (derramas);

      (hereinafter referred to as "Portuguese tax");

    2. b)in the Sultanate of Oman:

      (i) the income tax;

      (hereinafter referred to as "Omani tax").

  12. 4 -The Agreement shall apply also to any identical or substantially similar taxes that are imposed after the date of signature of the Agreement in addition to, or in place of, the existing taxes. The competent authorities of the Contracting States shall notify each other of any significant changes that have been made in their taxation laws.

    CHAPTER II

    Definitions

    Article 3

    General definitions

  13. 1 -For the purposes of this Agreement, unless the context otherwise requires:
    1. a)the term "Portuguese Republic" means the territory of the Portuguese Republic situated in the European continent, the archipelagos of Azores and Madeira, the territorial sea and inland waters thereof as well as the continental shelf and any other area wherein the Portuguese State exercises sovereign rights or jurisdiction in accordance with the rules of international law;
    2. b)the term "Sultanate of Oman" means the territory of the Sultanate of Oman and the islands belonging thereto, including the territorial waters and any area outside the territorial waters over which the Sultanate of Oman may, in accordance with international law and the laws of the Sultanate of Oman, exercise sovereign rights with respect to the exploration and exploitation of the natural resources of the sea-bed and the sub-soil and the superjacent waters;
    3. c)the terms "a Contracting State" and "the other Contracting State" mean the Portuguese Republic or the Sultanate of Oman as the context requires;
    4. d)the term "tax" means Portuguese tax or Omani tax, as the context requires;
    5. e)the term "person" includes an individual, a company and any other body of persons;
    6. f)the term "company" means any body corporate or any entity that is treated as a body corporate for tax purposes;
    7. g)the terms "enterprise of a Contracting State" and "enterprise of the other Contracting State" mean respectively an enterprise carried on by a resident of a Contracting State and an enterprise carried on by a resident of the other Contracting State;
    8. h)the term "international traffic" means any transport by a ship or aircraft operated by an enterprise of a Contracting State, except when the ship or aircraft is operated solely between places in the other Contracting State;
    9. i)the term "competent authority" means:

      (i) in the Portuguese Republic: the Minister of Finance, the Director General of Tax and Customs Authority or their authorised representative;

      (ii) in the Sultanate of Oman: the Ministry of Finance or its authorized representative;

    10. j)the term "national", in relation to a Contracting State, means:

      (i) 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.

  14. 2 -As regards the application of the Agreement 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 Agreement 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

  15. 1 -For the purposes of this Agreement, 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, place of registration, or any other criterion of a similar nature, and also includes that State and any political or administrative subdivision or local authority or statutory body 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.
  16. 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:
    1. 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);
    2. 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;
    3. 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;
    4. 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.
  17. 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

  18. 1 -For the purposes of this Agreement, the term "permanent establishment" means a fixed place of business through which the business of an enterprise is wholly or partly carried on.
  19. 2 -The term "permanent establishment" includes especially:
    1. a)a place of management;
    2. b)a branch;
    3. c)an office;
    4. d)a factory;
    5. e)a workshop; and
    6. f)a mine, an oil or gas well, a quarry or any other place of extraction of natural resources.
  20. 3 -A building site, a construction, assembly or installation project or supervisory activities in connection therewith constitute a permanent establishment, but only if such site, project or activities last more than six months.
  21. 4 -Notwithstanding the preceding provisions of this article, the term "permanent establishment" shall be deemed not to include:
    1. a)the use of facilities solely for the purpose of storage, display or delivery of goods or merchandise belonging to the enterprise;
    2. b)the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of storage, display or delivery;
    3. c)the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of processing by another enterprise;
    4. d)the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise or of collecting information, for the enterprise;
    5. e)the maintenance of a fixed place of business solely for the purpose of carrying on, for the enterprise, any other activity of a preparatory or auxiliary character;
    6. f)the maintenance of a fixed place of business solely for any combination of activities mentioned in sub-paragraphs a) to e), provided that the overall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character.
  22. 5 -Notwithstanding the provisions of paragraphs 1 and 2, where a person other than an agent of an independent status to whom paragraph 6 applies is acting in a Contracting State on behalf of an enterprise of the other Contracting State, that enterprise shall be deemed to have a permanent establishment in the first-mentioned Contracting State in respect of any activities which that person undertakes for the enterprise, if such a person:
    1. a)has and habitually exercises in that State an authority to conclude contracts in the name of the enterprise, unless the activities of such person are limited to those mentioned in paragraph 4 which, if exercised through a fixed place of business, would not make this fixed place of business a permanent establishment under the provisions of that paragraph; or
    2. b)has no such authority, but habitually maintains in the first-mentioned State a stock of goods or merchandise from which he delivers goods or merchandise on behalf of the enterprise.
  23. 6 -An enterprise of a Contracting State shall not be deemed to have a permanent establishment in the other Contracting State merely because it carries on business in that other Contracting State through a broker, general commission agent or any other agent of an independent status, provided that such persons are acting in the ordinary course of their business. However, when the activities of such an agent are devoted wholly or almost wholly on behalf of that enterprise, he will not be considered an agent of an independent status within the meaning of this paragraph.
  24. 7 -The fact that a company which is a resident of a Contracting State controls or is controlled by a company which is a resident of the other Contracting State, or which carries on business in that other State (whether through a permanent establishment or otherwise), shall not of itself constitute either company a permanent establishment of the other.

    CHAPTER III

    Taxation of income

    Article 6

    Income from immovable property

  25. 1 -Income derived by a resident of a Contracting State from immovable property (including income from agriculture or forestry) situated in the other Contracting State may be taxed in that other State.
  26. 2 -The term "immovable property" shall have the meaning which it has under the law of the Contracting State in which the property in question is situated. The term shall in any case include property accessory to immovable property, livestock and equipment used in agriculture (including the breeding and cultivation of fish) or forestry, rights to which the provisions of general law respecting landed property apply. Usufruct of immovable property and rights to variable or fixed payments as consideration for the working of, or the right to work, mineral deposits, sources and other natural resources shall also be considered as "immovable property". Ships and aircraft shall not be regarded as immovable property.
  27. 3 -The provisions of paragraph 1 shall apply to income derived from the direct use, letting, or use in any other form of immovable property.
  28. 4 -The provisions of paragraphs 1 and 3 shall also apply to the income from immovable property of an enterprise and to income from immovable property used for the performance of independent personal services.
  29. 5 -The foregoing provisions shall also apply to income from movable property or income derived from services, which are connected with the use or the right to use the immovable property, either of which, under the taxation law of the Contracting State in which the property is situated, is assimilated to income from immovable property.

    Article 7

    Business profits

  30. 1 -The profits of an enterprise of a Contracting State shall be taxable only in that State unless the enterprise carries on business in the other Contracting State through a permanent establishment situated therein. If the enterprise carries on business as aforesaid, the profits of the enterprise may be taxed in the other State but only so much of them as is attributable to that permanent establishment.
  31. 2 -Subject to the provisions of paragraph 3, where an enterprise of a Contracting State carries on business in the other Contracting State through a permanent establishment situated therein, there shall in each Contracting State be attributed to that permanent establishment the profits which it might be expected to make if it were a distinct and separate enterprise engaged in the same or similar activities under the same or similar conditions and dealing wholly independently with the enterprise of which it is a permanent establishment.
  32. 3 -In determining the profits of a permanent establishment, there shall be allowed as deductions expenses which are incurred for the purposes of the business of the permanent establishment, including executive and general administrative expenses so incurred, whether in the State in which the permanent establishment is situated or elsewhere.
  33. 4 -Insofar as it has been customary in a Contracting State to determine the profits to be attributed to a permanent establishment on the basis of an apportionment of the total profits of the enterprise to its various parts, nothing in paragraph 2 shall preclude that Contracting State from determining the profits to be taxed by such an apportionment as may be customary; the method of apportionment adopted shall, however, be such that the result shall be in accordance with the principles contained in this article.
  34. 5 -No profits shall be attributed to a permanent establishment by reason of the mere purchase by that permanent establishment of goods or merchandise for the enterprise.
  35. 6 -For the purposes of the preceding paragraphs, the profits to be attributed to the permanent establishment shall be determined by the same method year by year unless there is good and sufficient reason to the contrary.
  36. 7 -Where profits include items of income which are dealt with separately in other articles of this Agreement, then the provisions of those articles shall not be affected by the provisions of this article.

    Article 8

    Shipping and air transport

  37. 1 -Profits of an enterprise of a Contracting State from the operation of ships or aircraft in international traffic shall be taxable only in that Contracting State.
  38. 2 -The provisions of paragraph 1 shall also apply to profits from the participation in a pool, a joint business or an international operating agency.
  39. 3 -For the purposes of this article, the term "operation of ships or aircraft in international traffic" by an enterprise, includes:
    1. a)the charter, lease or rental of ships or aircraft fully equipped, crewed and supplied, which are operated in international traffic;
    2. b)the charter, lease or rental on a bare-boat basis of ships or aircraft, where such charter, lease or rental is incidental to the operation of ships or air craft in international traffic;
    3. c)the use or rental of containers, where such use or rental is incidental to the operation of ships or aircraft in international traffic.

      Article 9

      Associated enterprises

  40. 1 -Where:
    1. a)an enterprise of a Contracting State participates directly or indirectly in the management, control or capital of an enterprise of the other Contracting State; or
    2. b)the same persons participate directly or indirectly in the management, control or capital of an enterprise of a Contracting State and an enterprise of the other Contracting State;

    and in either case conditions are made or imposed between the two enterprises in their commercial or financial relations which differ from those which would be made between independent enterprises, then any profits which would, but for those conditions, have accrued to one of the enterprises, but, by reason of those conditions, have not so accrued, may be included in the profits of that enterprise and taxed accordingly.

  41. 2 -Where a Contracting State includes in the profits of an enterprise of that State - and taxes accordingly - profits on which an enterprise of the other Contracting State has been charged to tax in that other State and where the competent authorities of the Contracting States agree, upon consultation, that all or part of the profits so included are profits which would have accrued to the enterprise of the first-mentioned State if the conditions made between the two enterprises had been those which would have been made between independent enterprises, then that other State, if it agrees that the adjustment made by the first-mentioned State is justified both in principle and as regards the amount, shall make an appropriate adjustment to the amount of the tax charged therein on those profits. In determining such adjustment, due regard shall be had to the other provisions of this Agreement.

    Article 10

    Dividends

  42. 1 -Dividends paid by a company which is a resident of a Contracting State to a resident of the other Contracting State may be taxed in that other State.
  43. 2 -However, such dividends may also be taxed in the Contracting State of which the company paying the dividends is a resident and according to the laws of that State, but if the beneficial owner of the dividends is a resident of the other Contracting State, the tax so charged shall not exceed:
    1. a)5 per cent of the gross amount of the dividends if the beneficial owner is:

      (i) in the case of the Portuguese Republic, the State, a political or administrative subdivision or a local authority thereof, or the Central Bank of Portugal; and

      (ii) in the case of the Sultanate of Oman, the Government of the Sultanate of Oman, the Central Bank of Oman, the State General Reserve Fund, or the Omani Investment Fund. The provisions of this subparagraph shall also apply to any other statutory body or institution wholly owned by the Government of the Sultanate of Oman, as may be agreed from time to time between the competent authorities of the Contracting States;

    2. b)10 per cent of the gross amount of the dividends if the beneficial owner is a company (other than a partnership) which holds directly at least 10 per cent of the capital of the company paying the dividends;
    3. c)15 per cent of the gross amount of the dividends in all other cases.

      The competent authorities of the Contracting States shall by mutual agreement settle the mode of application of these limitations. This paragraph shall not affect the taxation of the company in respect of the profits out of which the dividends are paid.

  44. 3 -The term "dividends" as used in this article means income from shares, mining shares, founders' shares or other rights, not being debt-claims, participating in profits, as well as income from other corporate rights which is subjected to the same taxation treatment as income from shares by the laws of the State of which the company making the distribution is a resident.
  45. 4 -The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the dividends, being a resident of a Contracting State, carries on business in the other Contracting State of which the company paying the dividends is a resident, through a permanent establishment situated therein, or performs in that other State independent personal services from a fixed base situated therein, and the holding in respect of which the dividends are paid is effectively connected with such permanent establishment or fixed base. In such case the provisions of article 7 or article 14, as the case may be, shall apply.
  46. 5 -Where a company which is a resident of a Contracting State derives profits or income from the other Contracting State, that other State may not impose any tax on the dividends paid by the company, except insofar as such dividends are paid to a resident of that other State or insofar as the holding in respect of which the dividends are paid is effectively connected with a permanent establishment or a fixed base situated in that other State, nor subject the company's undistributed profits to a tax on the company's undistributed profits, even if the dividends paid or the undistributed profits consist wholly or partly of profits or income arising in such other State.

    Article 11

    Interest

  47. 1 -Interest arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other State.
  48. 2 -However, such interest may also be taxed in the Contracting State in which it arises and according to the laws of that State, but if the beneficial owner of the interest is a resident of the other Contracting State, the tax so charged shall not exceed 10 per cent of the gross amount of the interest. The competent authorities of the Contracting States shall by mutual agreement settle the mode of application of this limitation.
  49. 3 -Notwithstanding the provisions of paragraph 2, interest referred to in paragraph 1 shall be taxable only in the Contracting State of which the recipient is a resident, if such interest is paid to and beneficially owned by:
    1. a)in the case of the Portuguese Republic, the State, a political or administrative subdivision or a local authority thereof, or the Central Bank of Portugal; and
    2. b)in the case of the Sultanate of Oman, the Government of the Sultanate of Oman, the Central Bank of Oman, the State General Reserve Fund, or the Omani Investment Fund. The provisions of this subparagraph shall also apply to any other statutory body or institution wholly owned by the Government of the Sultanate of Oman, as may be agreed from time to time between the competent authorities of the Contracting States.
  50. 4 -The term "interest" as used in this article means income from debt-claims of every kind, whether or not secured by mortgage and whether or not carrying a right to participate in the debtor's profits, and in particular, income from government securities and income from bonds or debentures, including premiums and prizes attaching to such securities, bonds or debentures. Penalty charges for late payment shall not be regarded as interest for the purpose of this article.
  51. 5 -The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the interest, being a resident of a Contracting State, carries on business in the other Contracting State in which the interest arises through a permanent establishment situated therein, or performs in that other State independent personal services from a fixed base situated therein, and the debt-claim in respect of which the interest is paid is effectively connected with such permanent establishment or fixed base. In such case the provisions of article 7 or article 14, as the case may be, shall apply.
  52. 6 -Interest shall be deemed to arise in a Contracting State when the payer is a resident of that State. Where, however, the person paying the interest, whether he is a resident of a Contracting State or not, has in a Contracting State a permanent establishment or a fixed base in connection with which the indebtedness on which the interest is paid was incurred, and such interest is borne by such permanent establishment or fixed base, then such interest shall be deemed to arise in the State in which the permanent establishment or fixed base is situated.
  53. 7 -Where, by reason of a special relationship between the payer and the beneficial owner or between both of them and some other person, the amount of the interest, having regard to the debt-claim for which it is paid, exceeds the amount which would have been agreed upon by the payer and the beneficial owner in the absence of such relationship, the provisions of this article shall apply only to the last-mentioned amount. In such case, the excess part of the payments shall remain taxable according to the laws of each Contracting State, due regard being had to the other provisions of this Agreement.

    Article 12

    Royalties

  54. 1 -Royalties arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other State.
  55. 2 -However, such royalties may also be taxed in the Contracting State in which they arise and according to the laws of that State, but if the beneficial owner of the royalties is a resident of the other Contracting State, the tax so charged shall not exceed 8 per cent of the gross amount of the royalties. The competent authorities of the Contracting States shall by mutual agreement settle the mode of application of this limitation.
  56. 3 -The term "royalties" as used in this article means payments of any kind received as a consideration for the use of, or the right to use, any copyright of literary, artistic or scientific work including computer software, cinematograph films, or films or tapes or discs used for radio or television broadcasting, any patent, trade mark, design or model, plan, secret formula or process, or for the use of, or the right to use, industrial, commercial or scientific equipment, or for information concerning industrial, commercial or scientific experience.
  57. 4 -The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the royalties, being a resident of a Contracting State, carries on business in the other Contracting State in which the royalties arise through a permanent establishment situated therein, or performs in that other State independent personal services from a fixed base situated therein, and the right or property in respect of which the royalties are paid is effectively connected with such permanent establishment or fixed base. In such case the provisions of article 7 or article 14, as the case may be, shall apply.
  58. 5 -Royalties shall be deemed to arise in a Contracting State when the payer is a resident of that State. Where, however, the person paying the royalties, whether he is a resident of a Contracting State or not, has in a Contracting State a permanent establishment or fixed base in connection with which the liability to pay the royalties was incurred, and such royalties are borne by such permanent establishment or fixed base, then such royalties shall be deemed to arise in the State in which the permanent establishment or fixed base is situated.
  59. 6 -Where, by reason of a special relationship between the payer and the beneficial owner or between both of them and some other person, the amount of the royalties, having regard to the use, right or information for which they are paid, exceeds the amount which would have been agreed upon by the payer and the beneficial owner in the absence of such relationship, the provisions of this article shall apply only to the last-mentioned amount. In such case, the excess part of the payments shall remain taxable according to the laws of each Contracting State, due regard being had to the other provisions of this Agreement.

    Article 13

    Capital gains

  60. 1 -Gains derived by a resident of a Contracting State from the alienation of immovable property referred to in article 6 and situated in the other Contracting State may be taxed in that other State.
  61. 2 -Gains from the alienation of movable property forming part of the business property of a permanent establishment which an enterprise of a Contracting State has in the other Contracting State or of movable property pertaining to a fixed base available to a resident of a Contracting State in the other Contracting State for the purpose of performing independent personal services, including such gains from the alienation of such a permanent establishment (alone or with the whole enterprise) or of such fixed base, may be taxed in that other State.
  62. 3 -Gains derived by an enterprise of a Contracting State from the alienation of ships or aircraft operated in international traffic or movable property pertaining to the operation of such ships or aircraft shall be taxable only in that Contracting State.
  63. 4 -Gains derived by a resident of a Contracting State from the alienation of shares or of a comparable interest deriving more than 50 percent of their value directly or indirectly from immovable property situated in the other Contracting State may be taxed in that other State.
  64. 5 -Gains from the alienation of any property other than that referred to in paragraphs 1, 2, 3 and 4, shall be taxable only in the Contracting State of which the alienator is a resident.

    Article 14

    Independent personal services

  65. 1 -Income derived by a resident of a Contracting State in respect of professional services or other activities of an independent character shall be taxable only in that State unless he has a fixed base regularly available to him in the other Contracting State for the purpose of performing his activities. If he has such a fixed base, the income may be taxed in the other Contracting State but only so much of it as is attributable to that fixed base.
  66. 2 -The term "professional services" includes especially independent scientific, literary, artistic, educational or teaching activities as well as the independent activities of physicians, lawyers, engineers, architects, dentists and accountants.

    Article 15

    Dependent personal services

  67. 1 -Subject to the provisions of articles 16, 18, 19, 20 and 21, salaries, wages and other similar remuneration derived by a resident of a Contracting State in respect of an employment shall be taxable only in that State unless the employment is exercised in the other Contracting State. If the employment is so exercised, such remuneration as is derived therefrom may be taxed in that other State.
  68. 2 -Notwithstanding the provisions of paragraph 1, remuneration derived by a resident of a Contracting State in respect of an employment exercised in the other Contracting State shall be taxable only in the first-mentioned State if:
    1. a)the recipient is present in the other State for a period or periods not exceeding in the aggregate 183 days in any twelve month period commencing or ending in the fiscal year concerned; and
    2. b)the remuneration is paid by, or on behalf of, an employer who is not a resident of the other State; and
    3. c)the remuneration is not borne by a permanent establishment or a fixed base which the employer has in the other State.
  69. 3 -Notwithstanding the preceding provisions of this article, remuneration derived in respect of an employment exercised aboard a ship or aircraft operated in international traffic by an enterprise of a Contracting State may be taxed in that Contracting State.

    Article 16

    Directors' fees

    Directors' fees and other similar payments derived by a resident of a Contracting State in his capacity as a member of the board of directors or supervisory board or a similar body of a company which is a resident of the other Contracting State may be taxed in that other State.

    Article 17

    Artistes and sportsmen

  70. 1 -Notwithstanding the provisions of articles 14 and 15, income derived by a resident of a Contracting State as an entertainer, such as a theatre, motion picture, radio or television artiste, or a musician, or as a sportsman, from his personal activities as such exercised in the other Contracting State, may be taxed in that other State.
  71. 2 -Where income in respect of personal activities exercised by an entertainer or a sportsman in his capacity as such accrues not to the entertainer or sportsman himself but to another person, that income may, notwithstanding the provisions of articles 7, 14 and 15, be taxed in the Contracting State in which the activities of the entertainer or sportsman are exercised.
  72. 3 -Income derived by an entertainer or a sportsman from activities exercised in a Contracting State shall be exempt from tax in that State, if the visit to that State is supported wholly or mainly by public funds of the other Contracting State or a statutory body thereof.

    Article 18

    Pensions

  73. 1 -Subject to the provisions of paragraph 2 of article 19, pensions and other similar remuneration paid to a resident of a Contracting State shall be taxable only in that State.
  74. 2 -Notwithstanding the provisions of paragraph 1, pensions and other similar remuneration paid to a resident of a Contracting State may also be taxed in the Contracting State from which they arise, if and insofar they are not taxed in first mentioned Contracting State.

    Article 19

    Government service

  75. 1 -Salaries, wages and other similar remuneration paid by a Contracting State or a political or administrative subdivision or a local authority or a statutory body thereof to an individual in respect of services rendered to that State or subdivision or authority or statutory body shall be taxable only in that State. However, such salaries, wages and other similar remuneration shall be taxable only in the other Contracting State if the services are rendered in that State and the individual is a resident of that State who:
    1. a)is a national of that State; or
    2. b)did not become a resident of that State solely for the purpose of rendering the services.
  76. 2 -Notwithstanding the provisions of paragraph 1, pensions and other similar remuneration paid by, or out of funds created by, a Contracting State or a political or administrative subdivision or a local authority or a statutory body thereof to an individual in respect of services rendered to that State or subdivision or authority or statutory body shall be taxable only in that State. However, such pensions and other similar remuneration shall be taxable only in the other Contracting State if the individual is a resident of, and a national of, that State.
  77. 3 -The provisions of articles 15, 16, 17, and 18 shall apply to salaries, wages, pensions, and other similar remuneration in respect of services rendered in connection with a business carried on by a Contracting State or a political or administrative subdivision or a local authority or a statutory body thereof.

    Article 20

    Professors and researchers

  78. 1 -An individual who is or was a resident of a Contracting State immediately before making a visit to the other Contracting State and who, at the invitation of any recognized university, college, school, or other similar educational institution or scientific research institution, or under an official programme of cultural exchange, visits that other Contracting State for a period not exceeding two years from the date of his first arrival in that other State solely for the purpose of teaching or research or both at such educational or research institution, shall be exempt from tax in that other State on any remuneration derived from such teaching or research.
  79. 2 -The provisions of paragraph 1 shall not apply to income from research if such research is undertaken primarily for the private benefit of a specific person or persons.

    Article 21

    Students and apprentices

    Payments which a student or business apprentice who is or was immediately before visiting a Contracting State a resident of the other Contracting State and who is present in the first-mentioned State solely for the purpose of his education or training receives for the purpose of his maintenance, education or training shall not be taxed in that State, provided that such payments arise from sources outside that State.

    Article 22

    Other income

  80. 1 -Items of income of a resident of a Contracting State, wherever arising, not dealt with in the foregoing articles of this Agreement shall be taxable only in that State.
  81. 2 -The provisions of paragraph 1 shall not apply to income, other than income from immovable property as defined in paragraph 2 of article 6, if the recipient of such income, being a resident of a Contracting State, carries on business in the other Contracting State through a permanent establishment situated therein, or performs in that other State independent personal services from a fixed base situated therein, and the right or property in respect of which the income is paid is effectively connected with such permanent establishment or fixed base. In such case the provisions of article 7 or article 14, as the case may be, shall apply.
  82. 3 -Notwithstanding the provisions of paragraphs 1 and 2, items of income of a resident of a Contracting State not dealt with in the foregoing articles of this Agreement and arising in the other Contracting State may also be taxed in that other State.

    CHAPTER IV

    Methods for elimination of double taxation

    Article 23

    Elimination of double taxation

  83. 1 -In the Portuguese Republic, double taxation shall be eliminated as follows:

    Where a resident of the Portuguese Republic derives income which, in accordance with the provisions of this Agreement, may be taxed in the Sultanate of Oman, the Portuguese Republic shall allow as a deduction from the tax on the income of that resident an amount equal to the income tax paid in the Sultanate of Oman. 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 the Sultanate of Oman.

  84. 2 -In the Sultanate of Oman, double taxation shall be eliminated as follows:

    Where a resident of the Sultanate of Oman derives income which, in accordance with the provisions of this Agreement, may be taxed in the Portuguese Republic, the Sultanate of Oman shall allow as a deduction from the tax on the income of that resident an amount equal to the income tax paid in the Portuguese Republic, whether directly or by deduction. 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 the Portuguese Republic.

  85. 3 -Where in accordance with any provisions of this Agreement 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 24

    Non-discrimination

  86. 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.
  87. 2 -The taxation on a permanent establishment which an enterprise of a Contracting State has in the other Contracting State shall not be less favourably levied in that other State than the taxation levied on enterprises of that other State carrying on the same activities. This provision shall not be construed as obliging a Contracting State to grant to residents of the other Contracting State any personal allowances, reliefs and reductions for taxation purposes on account of civil status or family responsibilities which it grants to its own residents.
  88. 3 -Except where the provisions of paragraph 1 of article 9, paragraph 7 of article 11, or paragraph 6 of article 12, apply, interest, royalties and other disbursements paid by an enterprise of a Contracting State to a resident of the other Contracting State shall, for the purpose of determining the taxable profits of such enterprise, be deductible under the same conditions as if they had been paid to a resident of the first-mentioned State.
  89. 4 -Enterprises of a Contracting State, the capital of which is wholly or partly owned or controlled, directly or indirectly, by one or more residents of the other Contracting State, shall not be subjected in the first-mentioned State to any taxation or any requirement connected therewith which is other or more burdensome than the taxation and connected requirements to which other similar enterprises of the first-mentioned State are or may be subjected.
  90. 5 -The provisions of this article shall apply to taxes covered by this Agreement.

    Article 25

    Mutual agreement procedure

  91. 1 -Where a person considers that the actions of one or both of the Contracting States result or will result for him in taxation not in accordance with the provisions of this Agreement, he may, irrespective of the remedies provided by the domestic law of those States, present his case to the competent authority of the Contracting State of which he is a resident or, if his case comes under paragraph 1 of article 24, to that of the Contracting State of which he is a national. The case must be presented within three years from the first notification of the action resulting in taxation not in accordance with the provisions of the Agreement.
  92. 2 -The competent authority shall endeavour, if the objection appears to it to be justified and if it is not itself able to arrive at a satisfactory solution, to resolve the case by mutual agreement with the competent authority of the other Contracting State, with a view to the avoidance of taxation which is not in accordance with the Agreement. Any agreement reached shall be implemented notwithstanding any time limits in the domestic law of the Contracting States.
  93. 3 -The competent authorities of the Contracting States shall endeavour to resolve by mutual agreement any difficulties or doubts arising as to the interpretation or application of the Agreement.
  94. 4 -The competent authorities of the Contracting States may communicate with each other directly for the purpose of reaching an agreement in the sense of the preceding paragraphs.

    Article 26

    Exchange of information

  95. 1 -The competent authorities of the Contracting States shall exchange such information as is foreseeably relevant for carrying out the provisions of this Agreement or to the administration or enforcement of the domestic laws concerning taxes of every kind and description imposed on behalf of the Contracting States, or of their political or administrative subdivisions or local authorities, insofar as the taxation thereunder is not contrary to the Agreement. The exchange of information is not restricted by articles 1 and 2.
  96. 2 -Any information received under paragraph 1 by a Contracting State shall be treated as secret in the same manner as information obtained under the domestic laws of that State and shall be disclosed only to persons or authorities (including courts and administrative bodies) concerned with the assessment or collection of, the enforcement or prosecution in respect of, the determination of appeals in relation to the taxes referred to in paragraph 1, or the oversight of the above. Such persons or authorities shall use the information only for such purposes. They may disclose the information in public court proceedings or in judicial decisions.
  97. 3 -In no case shall the provisions of paragraphs 1 and 2 be construed so as to impose on a Contracting State the obligation:
    1. a)to carry out administrative measures at variance with the laws and administrative practice of that or of the other Contracting State;
    2. b)to supply information which is not obtainable under the laws or in the normal course of the administration of that or of the other Contracting State;
    3. c)to supply information which would disclose any trade, business, industrial, commercial or professional secret or trade process, or information the disclosure of which would be contrary to public policy (ordre public).
  98. 4 -If information is requested by a Contracting State in accordance with this article, the other Contracting State shall use its information gathering measures to obtain the requested information, even though that other State may not need such information for its own tax purposes. The obligation contained in the preceding sentence is subject to the limitations of paragraph 3 but in no case shall such limitations be construed to permit a Contracting State to decline to supply information solely because it has no domestic interest in such information.
  99. 5 -In no case shall the provisions of paragraph 3 be construed to permit a Contracting State to decline to supply information solely because the information is held by a bank, other financial institution, nominee or person acting in an agency or a fiduciary capacity or because it relates to ownership interests in a person.

    Article 27

    Members of diplomatic missions and consular posts

    Nothing in this Agreement shall affect the fiscal privileges of members of diplomatic missions or consular posts under the general rules of international law or under the provisions of special agreements.

    Article 28

    Protocol

    The attached Protocol is an integral part of this Agreement.

    CHAPTER VI

    Final provisions

    Article 29

    Entry into force

    Each of the Contracting States shall notify the other Contracting State through diplomatic channels of the completion of the procedures required by its law for the bringing into force of this Agreement. This Agreement shall enter into force on the date of the later of these notifications and shall thereupon have effect as follows:

    1. a)in the Portuguese Republic:

      (i) in respect of taxes withheld at source, the fact giving rise to them appearing on or after the first day of January of the calendar year next following that in which this Agreement enters into force;

      (ii) in respect of other taxes, as to income arising in any fiscal year beginning on or after the first day of January of the calendar year next following that in which this Agreement enters into force;

    2. b)in the Sultanate of Oman:

      (i) in respect of taxes withheld at source, for amounts paid or credited on or after the first day of January next following the date on which this Agreement enters into force; and

      (ii) in respect of other taxes, for any tax year commencing on or after the first day of January next following the date on which this Agreement enters into force.

      Article 30

      Termination

  100. 1 -This Agreement shall remain in force until terminated by one of the Contracting States. Either Contracting State may terminate the Agreement, through diplomatic channels, by giving notice of termination at least six months before the end of any calendar year after the period of five years from the date on which the Agreement enters into force. In such event, the Agreement shall cease to have effect as follows:
    1. a)in the Portuguese Republic:

      (i) in respect of taxes withheld at source, the fact giving rise to them appearing on or after the first day of January of the calendar year next following that in which the notice of termination is given; and

      (ii) in respect of other taxes, as to income arising in the fiscal year beginning on or after the first day of January of the calendar year next following that in which the notice of termination is given;

    2. b)in the Sultanate of Oman:

      (i) in respect of taxes withheld at source, for amounts paid or credited on or after the first day of January in the calendar year immediately following that in which the notice of termination is given; and

      (ii) in respect of other taxes, for any tax year commencing on or after the first day of January in the calendar year immediately following that in which the notice of termination is given.

      In witness whereof the undersigned, duly authorized thereto, have signed this Agreement.

      Done at Lisbon this 28 day of April, 2015, corresponding to the 9 day of Rajab 1436 AH in two originals, in the Portuguese, Arabic and English languages, all texts being equally authentic. In case of any divergence of interpretation of the texts of this Agreement, the English text shall prevail.

      For the Portuguese Republic:

      Paulo Núncio, Secretary of State of Tax Affairs.

      For the Sultanate of Oman:

      Humaid Ali Sultan Al-Maani, Ambassador of Sultanate of Oman Accredited to the Republic of Portugal.

      PROTOCOL TO THE AGREEMENT BETWEEN THE PORTUGUESE REPUBLIC AND THE SULTANATE OF OMAN FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME.

      On signing the Agreement between the Portuguese Republic and the Sultanate of Oman for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income (hereinafter referred to as "the Agreement"), the signatories have agreed that the following provisions shall form an integral part of the Agreement:

  101. 1 -Entitlement to the Benefits foreseen in the Agreement:
    1. a)it is understood that the provisions of the Agreement shall not be interpreted so as to prevent the application by a Contracting State of the anti-avoidance provisions provided for in its domestic law;
    2. b)it is understood that the benefits foreseen in the Agreement shall not be granted to a resident of a Contracting State which is not the beneficial owner of the income derived from the other Contracting State;
    3. c)it is understood that the provisions of the Agreement shall not apply if it was the main purpose or one of the main purposes of any person concerned with the creation or assignment of the property or right in respect of which the income is paid to take advantage of those provisions by means of such creation or assignment.
  102. 2 -With reference to the Agreement:

    It is understood that the term "statutory body" shall only apply to the Sultanate of Oman and means a body constituted in the Sultanate of Oman by a Royal Decree.

  103. 3 -Ad article 7, paragraphs 1 and 2:

    In respect of paragraphs 1 and 2 of article 7 of the Agreement, where an enterprise of a Contracting State sells goods or merchandise or carries on business in the other Contracting State through a permanent establishment situated therein, the profits of that permanent establishment shall not be determined on the basis of the total amount received by the enterprise, but shall be determined only on the basis of that portion of the income of the enterprise that is attributable to the actual activity of the permanent establishment in respect of such sales or business.

    Particularly, in the case of contracts for the survey, supply, installation or construction of industrial, commercial or scientific equipment or premises, or of public works, when the enterprise has a permanent establishment, the profits attributable to such permanent establishment shall not be determined on the basis of the total amount of the contract, but shall be determined only on the basis of that part of the contract that is effectively carried out by the permanent establishment in the Contracting State in which the permanent establishment is situated. The profits related to that part of the contract which is carried out by the head office of the enterprise shall be taxable only in the Contracting State of which the enterprise is a resident.

  104. 4 -Ad article 7, paragraph 3:

    It is understood that the provisions of paragraph 3 of Article 7 of the Agreement do not prevent the Contracting State in which the permanent establishment is situated from applying the provisions of its domestic law, including regulations, relating to deductions when determining the taxable income of the permanent establishment for its domestic tax purposes.

  105. 5 -Ad articles 7 and 14:

    It is understood that the provisions of article 7 or article 14, as the case may be, shall apply to any payments received as a consideration for technical services, including studies or surveys of a scientific, geological or technical nature, or for management, consultancy or supervisory services.

  106. 6 -Ad article 8, paragraph 2:

    It is understood that the provisions of paragraph 2 of article 8 of the Agreement shall also apply to profits from the participation in a consortium or a similar form of association.

  107. 7 -Ad article 10, paragraph 3:

    It is understood that, in the case of the Portuguese Republic, the term "dividends" also includes profits attributed under an arrangement for participation in profits ("associação em participação"), which are subjected to the same tax treatment as dividends from shares under the Portuguese tax law.

    In witness whereof the undersigned, duly authorized thereto, have signed this Protocol.

    Done at Lisbon this 28 day of April, 2015, corresponding to the 9 day of Rajab 1436 AH in two originals, in the Portuguese, Arabic and English languages, all texts being equally authentic. In case of any divergence of interpretation of the texts of this Protocol, the English text shall prevail.

    For the Portuguese Republic:

    Paulo Núncio, Secretary of State of Tax Affairs.

    For the Sultanate of Oman:

    Humaid Ali Sultan Al-Maani, Ambassador of Sultanate of Oman Accredited to the Republic of Portugal.

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