Resolução

Resolução da Assembleia da República n.º 143/2016

Aprova o Acordo entre a República Portuguesa e a República Socialista do Vietname para Evitar a Dupla Tributação e Prevenir a Evasão Fiscal em Matéria de Impostos sobre o Rendimento, assinado em Lisboa em 3 de junho de 2015

Artigo 1.º

Pessoas visadas

O presente Acordo aplica-se às pessoas residentes de um ou de ambos os Estados Contratantes.

Artigo 2.º

Impostos visados

1 -O presente Acordo aplica-se aos impostos sobre o rendimento exigidos em benefício de um Estado Contratante, ou das suas subdivisões políticas ou administrativas ou das suas autarquias locais, seja qual for o sistema usado para a sua cobrança.
2 -São considerados impostos sobre o rendimento todos os impostos incidentes sobre o rendimento total ou sobre elementos do rendimento, incluindo os impostos sobre os ganhos derivados da alienação de bens mobiliários ou imobiliários, os impostos sobre o montante global dos vencimentos ou salários pagos pelas empresas, bem como os impostos sobre as mais-valias.
3 -Os impostos atuais a que o Acordo se aplica são, nomeadamente:
1. a)No Vietname:
  1. i)O imposto sobre o rendimento das pessoas singulares; e
  2. ii)O imposto sobre os rendimentos empresariais;
    (doravante referidos pela designação de «imposto vietnamita»); e
2. b)Em Portugal:
  1. i)O imposto sobre o rendimento das pessoas singulares (IRS);
  2. ii)O imposto sobre o rendimento das pessoas coletivas (IRC); e
  3. iii)As derramas;
    (doravante referidos pela designação de «imposto português»).
4 -O Acordo será também aplicável aos impostos de natureza idêntica ou substancialmente similar que entrem em vigor posteriormente à data da assinatura do Acordo e que venham a acrescer aos atuais ou a substituí-los. As autoridades competentes dos Estados Contratantes comunicarão uma à outra as modificações significativas introduzidas nas respetivas legislações fiscais.

Artigo 3.º

Definições gerais

1 -Salvo se o contexto exigir interpretação diferente, para efeitos do presente Acordo:
1. a)O termo «Vietname» significa a República Socialista do Vietname; quando usado em sentido geográfico, significa o seu território terrestre, ilhas, águas interiores, mar territorial e espaço aéreo sobre os mesmos, as áreas marítimas fora do mar territorial, incluindo o seu leito do mar e o seu subsolo, onde a República Socialista do Vietname exerça soberania, direitos de soberania e jurisdição em conformidade com o direito nacional e o direito internacional;
2. b)O termo «Portugal», quando usado em sentido geográfico, compreende o território da República Portuguesa, em conformidade com o direito internacional e a legislação portuguesa;
3. c)As expressões «um Estado Contratante» e «o outro Estado Contratante» designam o Vietname ou Portugal, consoante resulte do contexto;
4. d)O termo «pessoa» compreende as pessoas singulares, as sociedades e quaisquer outros agrupamentos de pessoas;
5. e)O termo «sociedade» significa qualquer pessoa coletiva ou qualquer entidade tratada como pessoa coletiva para fins tributários;
6. f)As expressões «empresa de um Estado Contratante» e «empresa do outro Estado Contratante» significam, respetivamente, uma empresa explorada por um residente de um Estado Contratante e uma empresa explorada por um residente do outro Estado Contratante;
7. g)O termo «nacional», relativamente a um Estado Contratante, significa:
  1. i)Qualquer pessoa singular que tenha a nacionalidade desse Estado Contratante; e
  2. ii)Qualquer pessoa coletiva, sociedade de pessoas ou associação constituída de harmonia com a legislação em vigor nesse Estado Contratante;
8. h)A expressão «tráfego internacional» significa qualquer transporte por navio ou aeronave explorados por uma empresa de um Estado Contratante, exceto se o navio ou aeronave forem explorados somente entre lugares situados no outro Estado Contratante; e
9. i)A expressão «autoridade competente» significa:
  1. i)No caso do Vietname, o Ministro das Finanças ou os seus representantes autorizados;
  2. ii)No caso de Portugal, o Ministro das Finanças, o Diretor-Geral da Autoridade Tributária e Aduaneira ou os seus representantes autorizados.
2 -No que se refere à aplicação do presente Acordo, num dado momento, por um Estado Contratante, qualquer expressão aí não definida terá, a não ser que o contexto exija interpretação diferente, o significado que lhe for atribuído nesse momento pela legislação desse Estado, relativa aos impostos a que o Acordo se aplica, prevalecendo a interpretação resultante da legislação fiscal desse Estado sobre a que decorra de outra legislação desse Estado.

Artigo 4.º

Residente

1 -Para efeitos do presente Acordo, a expressão «residente de um Estado Contratante» significa qualquer pessoa que, por virtude da legislação desse Estado, está aí sujeita a imposto devido ao seu domicílio, à sua residência, ao local de registo, ao local de direção ou a qualquer outro critério de natureza similar, e aplica-se igualmente a esse Estado e às suas subdivisões políticas ou administrativas ou autarquias locais. Todavia, esta expressão não inclui qualquer pessoa que esteja sujeita a imposto nesse Estado apenas em relação ao rendimento de fontes localizadas nesse Estado.
2 -Quando, por virtude do disposto no n.º 1, uma pessoa singular for residente de ambos os Estados Contratantes, a situação será resolvida como se segue:
1. a)Será considerada residente apenas do Estado em que tenha uma habitação permanente à sua disposição. Se tiver uma habitação permanente à sua disposição em ambos os Estados, será considerada residente apenas do Estado com o qual sejam mais estreitas as suas relações pessoais e económicas (centro de interesses vitais);
2. b)Se o Estado em que tem o centro de interesses vitais não puder ser determinado ou se não tiver uma habitação permanente à sua disposição em nenhum dos Estados, será considerada residente apenas do Estado em que permaneça habitualmente;
3. c)Se permanecer habitualmente em ambos os Estados, ou se não permanecer habitualmente em nenhum deles, será considerada residente apenas do Estado de que seja nacional;
4. d)Se for nacional de ambos os Estados, ou não for nacional de nenhum deles, as autoridades competentes dos Estados Contratantes resolverão o caso de comum acordo.
3 -Quando, em virtude do disposto no n.º 1, uma pessoa, que não seja uma pessoa singular, for residente de ambos os Estados Contratantes, será considerada residente apenas do Estado em que estiver situada a direção efetiva.

Artigo 5.º

Estabelecimento estável

1 -Para efeitos do presente Acordo, a expressão «estabelecimento estável» significa uma instalação fixa, através da qual a empresa exerce toda ou parte da sua atividade.
2 -A expressão «estabelecimento estável» compreende, nomeadamente:
1. a)Um local de direção;
2. b)Uma sucursal;
3. c)Um escritório;
4. d)Uma fábrica;
5. e)Uma oficina;
6. f)Um armazém; e
7. g)Uma mina, um poço de petróleo ou gás, uma pedreira ou qualquer outro local de extração de recursos naturais.
3 -A expressão «estabelecimento estável» compreende ainda:
1. a)Um estaleiro de construção, um projeto de construção, de montagem ou de instalação, bem como as atividades de supervisão conexas, mas apenas se a sua duração exceder seis meses; e
2. b)A prestação de serviços por uma empresa, incluindo serviços de consultoria, através dos seus empregados ou de outro pessoal contratado pela empresa para o efeito, mas apenas se tais atividades forem exercidas num Estado Contratante (relativamente ao mesmo projeto ou a um projeto conexo) durante um período ou períodos que, no total, excedam seis meses, em qualquer período de 12 meses.
4 -Não obstante as disposições anteriores deste artigo, a expressão «estabelecimento estável» não compreende:
1. a)As instalações utilizadas unicamente para armazenar ou expor ou, de forma irregular, entregar bens ou mercadorias pertencentes à empresa;
2. b)Um depósito de bens ou de mercadorias pertencentes à empresa, mantido unicamente para os armazenar ou expor ou, de forma irregular, entregar;
3. c)Um depósito de bens ou de mercadorias pertencentes à empresa, mantido unicamente para serem transformados por outra empresa;
4. d)Uma instalação fixa mantida unicamente para reunir informações para a empresa ou para comprar bens ou mercadorias para prosseguir a produção ou transformação pela empresa;
5. e)Uma instalação fixa mantida unicamente para exercer, para a empresa, qualquer outra atividade de caráter preparatório ou auxiliar; e
6. f)Uma instalação fixa mantida unicamente para o exercício de qualquer combinação das atividades referidas nas alíneas a) a e), desde que a atividade de conjunto da instalação fixa resultante desta combinação seja de caráter preparatório ou auxiliar.
5 -Não obstante o disposto nos n.os 1 e 2, quando uma pessoa - que não seja um agente independente, a quem é aplicável o n.º 7 - atue num Estado Contratante por conta de uma empresa do outro Estado Contratante, considera-se que esta empresa tem um estabelecimento estável no primeiro Estado Contratante mencionado, relativamente a quaisquer atividades que essa pessoa exerça para a empresa, se essa pessoa:
1. a)Tiver e exercer habitualmente nesse Estado poderes para celebrar contratos em nome da empresa, a não ser que as atividades dessa pessoa se limitem às referidas no n.º 4, as quais, se fossem exercidas através de uma instalação fixa, não permitiriam considerar essa instalação fixa como um estabelecimento estável, de acordo com o disposto nesse número; ou
2. b)Não tiver esses poderes, mas mantiver habitualmente no primeiro Estado mencionado um depósito de bens ou de mercadorias que utiliza para efetuar regularmente entregas de bens ou de mercadorias por conta da empresa.
6 -Não obstante o disposto nos números anteriores deste artigo, considera-se que uma empresa de seguros de um Estado Contratante, exceto no que diz respeito a resseguros, tem um estabelecimento estável no outro Estado Contratante se proceder à cobrança de prémios de seguro no território desse outro Estado ou assegurar riscos aí situados, por intermédio de uma pessoa que não seja um agente independente, a quem é aplicável o n.º 7.
7 -Não se considera que uma empresa de um Estado Contratante tem um estabelecimento estável no outro Estado Contratante pelo simples facto de exercer a sua atividade nesse outro Estado Contratante por intermédio de um corretor, de um comissário geral ou de qualquer outro agente independente, desde que essas pessoas atuem no âmbito normal da sua atividade. Contudo, quando as atividades desse agente forem exercidas, exclusiva ou quase exclusivamente, por conta dessa empresa e forem estabelecidas ou impostas condições entre essa empresa e o agente, nas suas relações comerciais e financeiras, que difiram das que seriam estabelecidas entre empresas independentes, não se considera que esse agente seja um agente independente tal como o presente número o define.
8 -O facto de uma sociedade residente de um Estado Contratante controlar ou ser controlada por uma sociedade residente do outro Estado Contratante ou que exerce a sua atividade nesse outro Estado Contratante (quer seja através de um estabelecimento estável, quer de outro modo) não é, só por si, bastante para fazer de qualquer dessas sociedades estabelecimento estável da outra.

Artigo 6.º

Rendimentos de bens imobiliários

1 -Os rendimentos que um residente de um Estado Contratante aufira de bens imobiliários (incluídos os rendimentos das explorações agrícolas ou florestais) situados no outro Estado Contratante podem ser tributados nesse outro Estado Contratante.
2 -A expressão «bens imobiliários» terá o significado que lhe for atribuído pelo direito do Estado Contratante em que tais bens estiverem situados. A expressão compreende sempre os acessórios, o gado e o equipamento das explorações agrícolas e florestais, os direitos a que se apliquem as disposições do direito privado relativas à propriedade de bens imóveis, o usufruto dos bens imobiliários e os direitos a retribuições variáveis ou fixas pela exploração ou pela concessão da exploração de jazigos minerais, fontes e outros recursos naturais; os navios e aeronaves não são considerados bens imobiliários.
3 -O disposto no n.º 1 aplica-se aos rendimentos derivados da utilização direta, do arrendamento ou de qualquer outra forma de utilização dos bens imobiliários.
4 -O disposto nos n.os 1 e 3 aplica-se igualmente aos rendimentos provenientes dos bens imobiliários de uma empresa e aos rendimentos dos bens imobiliários utilizados para o exercício de profissões independentes.
5 -As disposições anteriores aplicam-se igualmente aos rendimentos derivados de bens mobiliários ou aos rendimentos auferidos de serviços prestados em conexão com o uso ou a concessão do uso de bens imobiliários que, de acordo com o direito fiscal do Estado Contratante em que tais bens estiverem situados, sejam assimilados aos rendimentos derivados dos bens imobiliários.

Artigo 7.º

Lucros das empresas

1 -Os lucros de uma empresa de um Estado Contratante só podem ser tributados nesse Estado, a não ser que a empresa exerça a sua atividade no outro Estado Contratante através de um estabelecimento estável aí situado. Se a empresa exercer a sua atividade deste modo, os seus lucros podem ser tributados no outro Estado, mas unicamente na medida em que sejam imputáveis a esse estabelecimento estável.
2 -Com ressalva do disposto no n.º 3, quando uma empresa de um Estado Contratante exercer a sua atividade no outro Estado Contratante através de um estabelecimento estável aí situado, serão imputados, em cada Estado Contratante, a esse estabelecimento estável os lucros que este obteria se fosse uma empresa distinta e separada que exercesse as mesmas atividades ou atividades similares, nas mesmas condições ou em condições similares, e tratasse com absoluta independência com a empresa de que é estabelecimento estável.
3 -Na determinação do lucro de um estabelecimento estável, é permitido deduzir os encargos suportados para o exercício da atividade desse estabelecimento estável, incluindo os encargos de direção e os encargos gerais de administração, suportados com o fim referido, quer no Estado em que esse estabelecimento estável estiver situado quer fora dele. No entanto, não será permitida qualquer dedução relativamente às importâncias, se as houver, pagas (exceto como reembolso de encargos efetivamente suportados) pelo estabelecimento estável à sede da empresa ou a qualquer dos seus outros estabelecimentos estáveis, a título de royalties, honorários ou outros pagamentos similares como contrapartida pela utilização de patentes ou outros direitos, ou a título de comissões pela prestação de serviços específicos ou serviços de gestão ou, salvo no caso de uma empresa bancária, a título de juros por empréstimos concedidos ao estabelecimento estável. De igual modo, na determinação do lucro de um estabelecimento estável, não serão consideradas as importâncias faturadas (salvo como reembolso de encargos efetivamente suportados) pelo estabelecimento estável à sede da empresa ou a qualquer dos seus outros estabelecimentos estáveis, a título de royalties, honorários ou outros pagamentos similares como contrapartida pela utilização de patentes ou outros direitos, ou a título de comissões pela prestação de serviços específicos ou serviços de gestão ou, salvo no caso de uma empresa bancária, a título de juros por empréstimos concedidos à sede da empresa ou a qualquer dos seus outros estabelecimentos estáveis.
4 -Se for usual num Estado Contratante determinar os lucros imputáveis a um estabelecimento estável com base numa repartição dos lucros totais da empresa entre as suas diversas partes, o disposto no n.º 2 não impedirá esse Estado Contratante de determinar os lucros tributáveis de acordo com a repartição usual; o método de repartição adotado deve, no entanto, conduzir a um resultado conforme com os princípios enunciados no presente artigo.
5 -Nenhum lucro será imputado a um estabelecimento estável pelo facto da simples compra, por esse estabelecimento estável, de bens ou de mercadorias para prosseguir a produção ou transformação pela empresa.
6 -Para efeitos dos números anteriores, os lucros a imputar ao estabelecimento estável serão determinados, em cada ano, segundo o mesmo método, a não ser que existam motivos válidos e suficientes para proceder de forma diferente.
7 -Quando os lucros compreendam elementos do rendimento especialmente tratados noutros artigos do presente Acordo, as respetivas disposições não serão afetadas pelas disposições do presente artigo.

Artigo 8.º

Transporte marítimo e aéreo

1 -Os lucros obtidos por uma empresa de um Estado Contratante provenientes da exploração de navios ou de aeronaves no tráfego internacional só podem ser tributados nesse Estado Contratante.
2 -O disposto no n.º 1 é aplicável igualmente aos lucros provenientes da participação num pool, numa exploração em comum ou num organismo internacional de exploração, incluindo um consórcio ou uma associação similar.

Artigo 9.º

Empresas associadas

1 -Quando:
1. a)Uma empresa de um Estado Contratante participe, direta ou indiretamente, na direção, no controlo ou no capital de uma empresa do outro Estado Contratante; ou
2. b)As mesmas pessoas participem, direta ou indiretamente, na direção, no controlo ou no capital de uma empresa de um Estado Contratante e de uma empresa do outro Estado Contratante;
e, em ambos os casos, as duas empresas, nas suas relações comerciais ou financeiras, estejam ligadas por condições aceites ou impostas que difiram das que seriam estabelecidas entre empresas independentes, os lucros que, se não existissem essas condições, teriam sido obtidos por uma das empresas, mas não o foram por causa dessas condições, podem ser incluídos nos lucros dessa empresa e tributados em conformidade.
2 -Quando um Estado Contratante inclua nos lucros de uma empresa desse Estado - e tribute nessa conformidade - os lucros pelos quais uma empresa do outro Estado Contratante foi tributada nesse outro Estado, e os lucros incluídos deste modo constituam lucros que teriam sido obtidos pela empresa do primeiro Estado mencionado, se as condições estabelecidas entre as duas empresas tivessem sido as condições que teriam sido estabelecidas entre empresas independentes, esse outro Estado, se concordar que o ajustamento efetuado pelo primeiro Estado mencionado se justifica tanto em termos de princípio como em termos do respetivo montante, procederá ao ajustamento adequado do montante do imposto aí cobrado sobre os referidos lucros. Na determinação deste ajustamento serão tomadas em consideração as outras disposições do presente Acordo e as autoridades competentes dos Estados Contratantes consultar-se-ão, se necessário.

Artigo 10.º

Dividendos

1 -Os dividendos pagos por uma sociedade residente de um Estado Contratante a um residente do outro Estado Contratante podem ser tributados nesse outro Estado Contratante.
2 -No entanto, esses dividendos podem ser igualmente tributados no Estado Contratante de que é residente a sociedade que paga os dividendos e de acordo com a legislação desse Estado, mas se o beneficiário efetivo dos dividendos for um residente do outro Estado Contratante, o imposto assim estabelecido não excederá:
1. a)5 % do montante bruto dos dividendos, se o beneficiário for uma sociedade (com exclusão das sociedades de pessoas) que detenha, diretamente, pelo menos 70 % do capital da sociedade que paga os dividendos;
2. b)10 % do montante bruto dos dividendos, se o beneficiário for uma sociedade (com exclusão das sociedades de pessoas) que detenha, diretamente, pelo menos 25 % do capital da sociedade que paga os dividendos;
3. c)15 % do montante bruto dos dividendos nos restantes casos.
  O disposto neste número não afeta a tributação da sociedade pelos lucros dos quais os dividendos são pagos.
3 -O termo «dividendos», usado no presente artigo, significa os rendimentos provenientes de ações, ações ou bónus de fruição, partes de minas, partes de fundador ou de outros direitos, com exceção dos créditos, que permitam participar nos lucros, assim como os rendimentos derivados de outras partes sociais ou outros rendimentos sujeitos ao mesmo regime fiscal que os rendimentos de ações pela legislação do Estado de que é residente a sociedade que os distribui.
4 -O disposto nos n.os 1 e 2 não é aplicável se o beneficiário efetivo dos dividendos, residente de um Estado Contratante, exercer uma atividade no outro Estado Contratante de que é residente a sociedade que paga os dividendos, através de um estabelecimento estável aí situado, ou exercer nesse outro Estado Contratante uma profissão independente, através de uma instalação fixa aí situada, e a participação relativamente à qual os dividendos são pagos estiver efetivamente ligada a esse estabelecimento estável ou a essa instalação fixa. Nesse caso, são aplicáveis as disposições do artigo 7.º ou do artigo 14.º, consoante o caso.
5 -Quando uma sociedade residente de um Estado Contratante obtiver lucros ou rendimentos provenientes do outro Estado Contratante, esse outro Estado Contratante não poderá exigir nenhum imposto sobre os dividendos pagos pela sociedade, exceto na medida em que esses dividendos sejam pagos a um residente desse outro Estado Contratante ou na medida em que a participação geradora dos dividendos esteja efetivamente ligada a um estabelecimento estável ou a uma instalação fixa situados nesse outro Estado Contratante, nem sujeitar os lucros não distribuídos da sociedade a um imposto sobre os lucros não distribuídos, mesmo que os dividendos pagos ou os lucros não distribuídos consistam, total ou parcialmente, em lucros ou rendimentos provenientes desse outro Estado Contratante.

Artigo 11.º

Juros

1 -Os juros provenientes de um Estado Contratante e pagos a um residente do outro Estado Contratante podem ser tributados nesse outro Estado Contratante.
2 -No entanto, esses juros podem ser igualmente tributados no Estado Contratante de que provêm e de acordo com a legislação desse Estado, mas se o beneficiário efetivo dos juros for um residente do outro Estado Contratante, o imposto assim estabelecido não excederá 10 % do montante bruto dos juros.
3 -Não obstante o disposto no n.º 2, os juros referidos no n.º 1 só podem ser tributados no Estado Contratante de que o beneficiário é residente, se esses juros forem pagos a, e o beneficiário efetivo desses juros for:
1. a)No caso do Vietname, o Estado, uma sua subdivisão política ou administrativa ou uma sua autarquia local, ou o Banco Estatal do Vietname; e
2. b)No caso de Portugal, o Estado, uma sua subdivisão política ou administrativa ou uma sua autarquia local, ou o Banco de Portugal.
4 -O termo «juros», usado no presente artigo, significa os rendimentos de créditos de qualquer natureza, com ou sem garantia hipotecária, e com direito ou não a participar nos lucros do devedor, e, nomeadamente, os rendimentos da dívida pública e de outros títulos de crédito, incluindo prémios atinentes a esses títulos. Para efeitos do presente artigo, não se consideram juros as penalizações por pagamento tardio.
5 -O disposto nos n.os 1 e 2 não é aplicável se o beneficiário efetivo dos juros, residente de um Estado Contratante, exercer uma atividade no outro Estado Contratante de que provêm os juros, através de um estabelecimento estável aí situado, ou exercer nesse outro Estado Contratante uma profissão independente, através de uma instalação fixa aí situada, e o crédito gerador dos juros estiver efetivamente ligado a esse estabelecimento estável ou a essa instalação fixa. Nesse caso, são aplicáveis as disposições do artigo 7.º ou do artigo 14.º, consoante o caso.
6 -Os juros consideram-se provenientes de um Estado Contratante quando o devedor for um residente desse Estado. Todavia, quando o devedor dos juros, seja ou não residente de um Estado Contratante, tenha num Estado Contratante um estabelecimento estável ou uma instalação fixa em relação com os quais haja sido contraída a obrigação pela qual os juros são pagos e esse estabelecimento estável ou essa instalação fixa suportem o pagamento desses juros, tais juros são considerados provenientes do Estado em que estiver situado o estabelecimento estável ou a instalação fixa.
7 -Quando, em virtude de relações especiais existentes entre o devedor e o beneficiário efetivo ou entre ambos e qualquer outra pessoa, o montante dos juros, tendo em conta o crédito pelo qual são pagos, exceder o montante que seria acordado entre o devedor e o beneficiário efetivo na ausência de tais relações, as disposições do presente artigo são aplicáveis apenas a este último montante. Nesse caso, a parte excedente continua a poder ser tributada de acordo com a legislação de cada Estado Contratante, tendo em conta as outras disposições do presente Acordo.

Artigo 12.º

Royalties e rendimentos da prestação de serviços técnicos

1 -As royalties e os rendimentos auferidos em razão da prestação de serviços técnicos provenientes de um Estado Contratante e pagos a um residente do outro Estado Contratante podem ser tributados nesse outro Estado Contratante.
2 -No entanto, essas royalties e esses rendimentos auferidos em razão da prestação de serviços técnicos podem ser igualmente tributados no Estado Contratante de que provêm e de acordo com a legislação desse Estado, mas se o beneficiário efetivo das royalties ou dos rendimentos auferidos em razão da prestação de serviços técnicos for um residente do outro Estado Contratante, o imposto assim estabelecido não excederá:
1. a)No caso das royalties, 10 % do montante bruto dessas royalties;
2. b)No caso dos rendimentos auferidos em razão da prestação de serviços técnicos, 7,5 % do montante bruto desses rendimentos.
3 -O termo «royalties», usado no presente artigo, significa as retribuições de qualquer natureza pagas pelo uso, ou pela concessão do uso, de um direito de autor sobre uma obra literária, artística ou científica, incluindo os filmes cinematográficos, bem como os filmes ou gravações para transmissão pela rádio ou televisão, de uma patente, de uma marca de fabrico ou de comércio, de um desenho ou de um modelo, de um plano, de uma fórmula ou de um processo secretos, bem como pelo uso ou pela concessão do uso de um equipamento industrial, comercial ou científico ou por informações respeitantes a uma experiência adquirida no setor industrial, comercial ou científico.
4 -A expressão «rendimentos auferidos em razão da prestação de serviços técnicos», usada no presente artigo, designa os pagamentos de qualquer natureza efetuados a qualquer pessoa, que não seja um empregado da pessoa que efetua o pagamento, em razão da prestação de serviços de natureza técnica, de gestão ou de consultoria.
5 -O disposto nos n.os 1 e 2 não é aplicável se o beneficiário efetivo das royalties ou dos rendimentos auferidos em razão da prestação de serviços técnicos, residente de um Estado Contratante, exercer uma atividade no outro Estado Contratante, de que provêm as royalties ou os rendimentos auferidos em razão da prestação de serviços técnicos, através de um estabelecimento estável aí situado, ou exercer nesse outro Estado Contratante uma profissão independente, através de uma instalação fixa aí situada, e o direito ou o bem ou o contrato relativamente ao qual as royalties ou os rendimentos auferidos em razão da prestação de serviços técnicos são pagos estiver efetivamente ligado a esse estabelecimento estável ou a essa instalação fixa. Nesse caso, são aplicáveis as disposições do artigo 7.º ou do artigo 14.º, consoante o caso.
6 -As royalties e os rendimentos auferidos em razão da prestação de serviços técnicos consideram-se provenientes de um Estado Contratante quando o devedor for um residente desse Estado. Todavia, quando o devedor das royalties ou dos rendimentos auferidos em razão da prestação de serviços técnicos, seja ou não residente de um Estado Contratante, tenha num Estado Contratante um estabelecimento estável ou uma instalação fixa em ligação com os quais haja sido contraída a obrigação pela qual as royalties ou os rendimentos auferidos em razão da prestação de serviços técnicos são pagos, e esse estabelecimento estável ou essa instalação fixa suportem esses pagamentos, as royalties ou os rendimentos auferidos em razão da prestação de serviços técnicos consideram-se provenientes do Estado em que estiver situado o estabelecimento estável ou a instalação fixa.
7 -Quando, em virtude de relações especiais existentes entre o devedor e o beneficiário efetivo ou entre ambos e qualquer outra pessoa, o montante das royalties ou dos rendimentos auferidos em razão da prestação de serviços técnicos exceder o montante que seria acordado entre o devedor e o beneficiário efetivo, na ausência de tais relações, as disposições do presente artigo são aplicáveis apenas a este último montante. Nesse caso, a parte excedente continua a poder ser tributada de acordo com a legislação de cada Estado Contratante, tendo em conta as outras disposições do presente Acordo.

Artigo 13.º

Ganhos da alienação de bens

1 -Os ganhos que um residente de um Estado Contratante aufira da alienação de bens imobiliários referidos no artigo 6.º e situados no outro Estado Contratante podem ser tributados nesse outro Estado.
2 -Os ganhos provenientes da alienação de bens mobiliários que façam parte do ativo de um estabelecimento estável que uma empresa de um Estado Contratante tenha no outro Estado Contratante ou de bens mobiliários afetos a uma instalação fixa de que um residente de um Estado Contratante disponha no outro Estado Contratante para o exercício de uma profissão independente, incluindo os ganhos provenientes da alienação desse estabelecimento estável (isolado ou com o conjunto da empresa) ou dessa instalação fixa, podem ser tributados nesse outro Estado.
3 -Os ganhos provenientes da alienação de navios ou aeronaves explorados no tráfego internacional, ou de bens mobiliários afetos à exploração desses navios ou aeronaves, só podem ser tributados no Estado Contratante de que a empresa é residente.
4 -Os ganhos que um residente de um Estado Contratante aufira da alienação de partes de capital ou de direitos similares numa sociedade, cujos ativos consistam, direta ou indiretamente, em mais de 50 %, de bens imobiliários situados nesse outro Estado Contratante podem ser tributados nesse outro Estado.
5 -Os ganhos que um residente de um Estado Contratante aufira da alienação de partes de capital ou de direitos similares que representem o capital de uma sociedade residente do outro Estado Contratante podem ser tributados nesse outro Estado Contratante, se essas partes de capital ou direitos similares representarem, pelo menos, 25 % do capital dessa sociedade.
6 -Os ganhos provenientes da alienação de quaisquer outros bens diferentes dos mencionados nos n.os 1, 2, 3, 4 e 5 só podem ser tributados no Estado Contratante de que o alienante é residente.

Artigo 14.º

Profissões independentes

1 -Os rendimentos obtidos por uma pessoa singular residente de um Estado Contratante pelo exercício de uma profissão liberal ou de outras atividades de caráter independente só podem ser tributados nesse Estado, exceto nas seguintes situações, em que tais rendimentos podem igualmente ser tributados no outro Estado Contratante:
1. a)Se esse residente dispuser, de forma habitual, no outro Estado Contratante, de uma instalação fixa para o exercício das suas atividades; neste caso, unicamente na medida em que sejam imputáveis a essa instalação fixa, tais rendimentos podem ser tributados nesse outro Estado Contratante; ou
2. b)Se esse residente permanecer no outro Estado Contratante durante um período ou períodos que totalizem ou excedam, no total, 183 dias em qualquer período de 12 meses com início ou termo no ano fiscal em causa; neste caso, unicamente os rendimentos derivados do exercício das suas atividades nesse outro Estado Contratante podem ser tributados nesse outro Estado Contratante.
2 -A expressão «profissão liberal» abrange, em especial, as atividades independentes de caráter científico, literário, artístico, educativo ou pedagógico, bem como as atividades independentes de médicos, advogados, engenheiros, arquitetos, dentistas e contabilistas.

Artigo 15.º

Profissões dependentes

1 -Com ressalva do disposto nos artigos 16.º, 18.º, 19.º e 20.º, os salários, vencimentos e outras remunerações similares obtidos de um emprego por um residente de um Estado Contratante só podem ser tributados nesse Estado, a não ser que o emprego seja exercido no outro Estado Contratante. Se o emprego for aí exercido, as remunerações correspondentes podem ser tributadas nesse outro Estado Contratante.
2 -Não obstante o disposto no n.º 1, as remunerações obtidas por um residente de um Estado Contratante de um emprego exercido no outro Estado Contratante são tributáveis exclusivamente no primeiro Estado mencionado se:
1. a)O beneficiário permanecer no outro Estado Contratante durante um período ou períodos que não excedam, no total, 183 dias em qualquer período de 12 meses com início ou termo no ano fiscal em causa; e
2. b)As remunerações forem pagas por uma entidade patronal ou por conta de uma entidade patronal que não seja residente do outro Estado; e
3. c)As remunerações não forem suportadas por um estabelecimento estável ou por uma instalação fixa que a entidade patronal tenha no outro Estado.
3 -Não obstante as disposições anteriores do presente artigo, as remunerações de um emprego exercido a bordo de um navio ou de uma aeronave explorados no tráfego internacional por uma empresa de um Estado Contratante podem ser tributadas nesse Estado Contratante.

Artigo 16.º

Percentagens de membros de conselhos

As percentagens, senhas de presença e outras remunerações similares obtidas por um residente de um Estado Contratante na qualidade de membro do conselho de administração ou do conselho fiscal, ou de outro órgão similar, de uma sociedade residente do outro Estado Contratante podem ser tributadas nesse outro Estado Contratante.

Artigo 17.º

Artistas e desportistas

1 -Não obstante o disposto nos artigos 14.º e 15.º, os rendimentos obtidos por um residente de um Estado Contratante na qualidade de profissional de espetáculos, tal como artista de teatro, cinema, rádio ou televisão, ou músico, bem como de desportista, provenientes das suas atividades pessoais exercidas, nessa qualidade, no outro Estado Contratante, podem ser tributados nesse outro Estado Contratante.
2 -Não obstante o disposto nos artigos 7.º, 14.º e 15.º, os rendimentos da atividade exercida pessoalmente pelos profissionais de espetáculos ou desportistas, nessa qualidade, atribuídos a uma outra pessoa, podem ser tributados no Estado Contratante em que são exercidas essas atividades dos profissionais de espetáculos ou dos desportistas.
3 -Não obstante o disposto nos n.os 1 e 2, os rendimentos auferidos por profissionais de espetáculos ou desportistas residentes de um Estado Contratante provenientes de atividades exercidas no outro Estado Contratante, nos termos de um acordo de intercâmbio cultural celebrado entre os Governos dos dois Estados Contratantes, ficam isentos de imposto nesse outro Estado Contratante.

Artigo 18.º

Pensões

Com ressalva do disposto no n.º 2 do artigo 19.º, as pensões e outras remunerações similares pagas a um residente de um Estado Contratante em consequência de um emprego anterior só podem ser tributadas nesse Estado.

Artigo 19.º

Remunerações públicas

1 -Os salários, vencimentos e outras remunerações similares pagos por um Estado Contratante ou por uma sua subdivisão política ou administrativa ou autarquia local a uma pessoa singular, em consequência de serviços prestados a esse Estado ou a essa subdivisão ou autarquia, só podem ser tributados nesse Estado. Contudo, esses salários, vencimentos e outras remunerações similares são tributáveis exclusivamente no outro Estado Contratante se os serviços forem prestados nesse Estado e se a pessoa singular for um residente desse Estado que:
1. a)Seja seu nacional; ou
2. b)Não se tenha tornado seu residente unicamente com o fim de prestar os ditos serviços.
2 -Não obstante o disposto no n.º 1, as pensões e outras remunerações similares pagas por um Estado Contratante ou por uma sua subdivisão política ou administrativa ou autarquia local, quer diretamente, quer através de fundos por eles constituídos, a uma pessoa singular, em consequência de serviços prestados a esse Estado ou a essa subdivisão ou autarquia, só podem ser tributadas nesse Estado. Contudo, essas pensões e outras remunerações similares são tributáveis exclusivamente no outro Estado Contratante se a pessoa singular for um residente e um nacional desse Estado.
3 -O disposto nos artigos 15.º, 16.º, 17.º e 18.º aplica-se aos salários, vencimentos, pensões e outras remunerações similares pagos em consequência de serviços prestados em ligação com uma atividade empresarial exercida por um Estado Contratante ou por uma sua subdivisão política ou administrativa ou autarquia local.

Artigo 20.º

Estudantes e estagiários

1 -As importâncias que um estudante ou um estagiário que seja, ou tenha sido, imediatamente antes da sua permanência num Estado Contratante, residente do outro Estado Contratante, e cuja permanência no primeiro Estado mencionado tenha como único fim aí prosseguir os seus estudos ou a sua formação, receba para fazer face às despesas com a sua manutenção, estudos ou formação, não serão tributadas nesse Estado, desde que provenham de fontes situadas fora desse Estado.
2 -Não obstante o disposto no n.º 1, um estudante ou estagiário que permaneça num Estado Contratante, para aí prosseguir os seus estudos ou a sua formação, fica isento de imposto nesse Estado relativamente às remunerações do trabalho dependente auferidas nesse Estado cujo montante anual não exceda 9 mil dólares dos EUA, durante um período que não exceda cinco anos, a contar do dia da sua primeira chegada a esse Estado Contratante, desde que o trabalho dependente esteja diretamente relacionado com os seus estudos ou formação.

Artigo 21.º

Outros rendimentos

1 -Os elementos do rendimento de um residente de um Estado Contratante, donde quer que provenham, não tratados nos artigos anteriores do presente Acordo, só podem ser tributados nesse Estado.
2 -O disposto no n.º 1 não se aplica aos rendimentos que não sejam rendimentos de bens imobiliários tal como são definidos no n.º 2 do artigo 6.º, se o beneficiário desses rendimentos, residente de um Estado Contratante, exercer no outro Estado Contratante uma atividade empresarial, através de um estabelecimento estável nele situado, ou exercer nesse outro Estado uma profissão independente, através de uma instalação fixa nele situada, estando o bem ou direito gerador dos rendimentos efetivamente ligado a esse estabelecimento estável ou a essa instalação fixa. Nesse caso, são aplicáveis as disposições do artigo 7.º ou do artigo 14.º, consoante o caso.

Artigo 22.º

Métodos de eliminação da dupla tributação

1 -No Vietname, a dupla tributação será eliminada do seguinte modo:
1. a)Quando um residente do Vietname obtiver rendimentos que, de acordo com a legislação portuguesa e com o presente Acordo, possam ser tributados em Portugal, o Vietname deduzirá do imposto sobre os rendimentos desse residente uma importância igual ao imposto pago em Portugal. A importância deduzida não poderá, contudo, exceder o montante do imposto vietnamita sobre esses rendimentos, lucros ou ganhos, calculado de acordo com a legislação e a regulamentação fiscal do Vietname;
2. b)Quando um residente do Vietname obtiver rendimentos que, de acordo com o disposto no presente Acordo, só possam ser tributados em Portugal, o Vietname poderá, não obstante, ao calcular o quantitativo do imposto sobre os restantes rendimentos desse residente no Vietname, ter em conta os rendimentos isentos.
2 -Em Portugal, a dupla tributação será eliminada do seguinte modo:
1. a)Quando um residente de Portugal obtiver rendimentos que, de acordo com o disposto no presente Acordo, possam ser tributados no Vietname, Portugal deduzirá do imposto sobre os rendimentos desse residente uma importância igual ao imposto sobre o rendimento pago no Vietname. A importância deduzida não poderá, contudo, exceder a fração do imposto sobre o rendimento, calculado antes da dedução, correspondente aos rendimentos que possam ser tributados no Vietname;
2. b)Quando, de acordo com o disposto no presente Acordo, os rendimentos obtidos por um residente de Portugal estejam isentos de imposto em Portugal, Portugal poderá, não obstante, ao calcular o quantitativo do imposto sobre os restantes rendimentos desse residente, ter em conta os rendimentos isentos;
3. c)Para efeitos do disposto na alínea a) do n.º 2, considera-se que a expressão «imposto sobre o rendimento pago no Vietname» inclui qualquer montante que seria devido como imposto vietnamita, em qualquer ano, caso não fosse aplicável uma isenção ou redução de imposto, concedida nesse ano ou em parte do mesmo, ao abrigo de qualquer das disposições seguintes:
  1. i)Lei do imposto sobre os rendimentos empresariais do Vietname, de 2008, e regulamentação da mesma, na redação vigente na data de assinatura do presente Acordo, e na medida em que, após essa data, não tenham sofrido alterações ou tenham sofrido apenas alterações menores que não afetem o seu caráter geral, e desde que a autoridade competente do Vietname tenha certificado que essa isenção ou redução do imposto vietnamita foi concedida, ao abrigo destas disposições, para promover o desenvolvimento industrial, comercial, científico ou educativo do Vietname e a autoridade competente de Portugal tenha aceitado que essa isenção ou redução foi concedida para esse fim; ou
  2. ii)Quaisquer outras disposições da legislação vietnamita, que concedam uma isenção ou redução do imposto sobre o rendimento vietnamita, que entrem em vigor após a assinatura do presente Acordo, e as autoridades competentes dos Estados Contratantes acordem que têm uma natureza substancialmente similar à lei e à regulamentação referidas na subalínea i), ficando sempre sujeitas à certificação e à aceitação previstas na subalínea i).

Artigo 23.º

Não discriminação

1 -Os nacionais de um Estado Contratante não ficarão sujeitos no outro Estado Contratante a nenhuma tributação, ou obrigação com ela conexa, diferente ou mais gravosa do que aquelas a que estejam ou possam estar sujeitos os nacionais desse outro Estado Contratante que se encontrem nas mesmas circunstâncias, em particular no que se refere à residência.
2 -A tributação de um estabelecimento estável que uma empresa de um Estado Contratante tenha no outro Estado Contratante não será nesse outro Estado Contratante menos favorável do que a das empresas desse outro Estado Contratante que exerçam as mesmas atividades.
3 -Salvo se for aplicável o disposto no n.º 1 do artigo 9.º, no n.º 7 do artigo 11.º ou no n.º 7 do artigo 12.º, os juros, royalties, rendimentos auferidos em razão da prestação de serviços técnicos e outras importâncias pagas por uma empresa de um Estado Contratante a um residente do outro Estado Contratante serão dedutíveis, para efeitos da determinação do lucro tributável de tal empresa, nas mesmas condições como se tivessem sido pagos a um residente do primeiro Estado mencionado.
4 -As empresas de um Estado Contratante cujo capital, total ou parcialmente, direta ou indiretamente, seja detido ou controlado por um ou mais residentes do outro Estado Contratante não ficarão sujeitas, no primeiro Estado mencionado, a nenhuma tributação, ou obrigação com ela conexa, diferente ou mais gravosa do que aquelas a que estejam ou possam estar sujeitas empresas similares do primeiro Estado mencionado.
5 -As disposições do presente artigo não poderão ser interpretadas no sentido de obrigar um Estado Contratante a conceder aos residentes do outro Estado Contratante quaisquer deduções pessoais, abatimentos e reduções para efeitos fiscais, atribuídos em função do estado civil ou dos encargos familiares, concedidos aos seus próprios residentes.
6 -As disposições do presente artigo aplicar-se-ão apenas aos impostos abrangidos pelo presente Acordo.

Artigo 24.º

Procedimento amigável

1 -Quando uma pessoa, residente de um Estado Contratante, considerar que as medidas tomadas pela autoridade competente de um Estado Contratante ou de ambos os Estados Contratantes conduzem ou poderão conduzir, em relação a si, a uma tributação não conforme com o disposto no presente Acordo, poderá, independentemente dos recursos estabelecidos pela legislação nacional desses Estados, submeter o seu caso à autoridade competente do Estado Contratante de que essa pessoa é residente. O caso deverá ser apresentado dentro de três anos a contar da data da primeira comunicação da medida que der causa à tributação não conforme com o disposto no Acordo.
2 -A autoridade competente, se a reclamação se lhe afigurar fundada e não estiver em condições de lhe dar uma solução satisfatória, esforçar-se-á por resolver a questão através de acordo amigável com a autoridade competente do outro Estado Contratante, a fim de evitar a tributação não conforme com o presente Acordo. O acordo alcançado será aplicado independentemente dos prazos estabelecidos no direito interno dos Estados Contratantes.
3 -As autoridades competentes dos Estados Contratantes esforçar-se-ão por resolver, através de acordo amigável, as dificuldades ou as dúvidas a que possa dar lugar a interpretação ou a aplicação do Acordo.
4 -As autoridades competentes dos Estados Contratantes poderão comunicar diretamente entre si a fim de chegarem a acordo nos termos indicados nos números anteriores.

Artigo 25.º

Troca de informações

1 -As autoridades competentes dos Estados Contratantes trocarão entre si as informações que sejam previsivelmente relevantes para a aplicação das disposições do presente Acordo ou para a administração ou a aplicação das leis internas relativas aos impostos de qualquer natureza ou denominação cobrados em benefício dos Estados Contratantes ou das suas subdivisões políticas ou administrativas ou autarquias locais, na medida em que a tributação nelas prevista não seja contrária ao presente Acordo. A troca de informações não é restringida pelo disposto nos artigos 1.º e 2.º
2 -As informações obtidas nos termos do n.º 1 por um Estado Contratante serão consideradas confidenciais do mesmo modo que as informações obtidas com base na legislação interna desse Estado e só poderão ser comunicadas às pessoas ou autoridades (incluindo tribunais e autoridades administrativas) encarregadas da liquidação ou cobrança dos impostos referidos no n.º 1, ou dos procedimentos declarativos ou executivos, ou das decisões de recursos, relativos a esses impostos, ou do seu controlo. Essas pessoas ou autoridades utilizarão as informações assim obtidas apenas para os fins referidos. Essas informações poderão ser reveladas no decurso de audiências públicas de tribunais ou em decisões judiciais.
3 -O disposto nos n.os 1 e 2 não poderá em caso algum ser interpretado no sentido de impor a um Estado Contratante a obrigação:
1. a)De tomar medidas administrativas contrárias à sua legislação e à sua prática administrativa ou às do outro Estado Contratante;
2. b)De fornecer informações que não possam ser obtidas com base na sua legislação ou no âmbito da sua prática administrativa normal ou nas do outro Estado Contratante;
3. c)De transmitir informações reveladoras de segredos ou processos comerciais, industriais ou profissionais, ou informações cuja comunicação seja contrária à ordem pública.
4 -Se forem solicitadas informações por um Estado Contratante em conformidade com o disposto no presente artigo, o outro Estado Contratante utilizará os poderes de que dispõe a fim de obter as informações solicitadas, mesmo que esse outro Estado não necessite de tais informações para os seus próprios fins fiscais. A obrigação constante da frase anterior está sujeita às limitações previstas no n.º 3, mas tais limitações não devem, em caso algum, ser interpretadas no sentido de permitir que um Estado Contratante se recuse a fornecer tais informações pelo simples facto de estas não se revestirem de interesse para si, no âmbito interno.
5 -O disposto no n.º 3 não pode em caso algum ser interpretado no sentido de permitir que um Estado Contratante se recuse a fornecer informações unicamente porque estas são detidas por um banco, outra instituição financeira, um mandatário ou por uma pessoa agindo na qualidade de agente ou fiduciário, ou porque essas informações se referem aos direitos de propriedade de uma pessoa.

Artigo 26.º

Membros de missões diplomáticas e postos consulares

O disposto no presente Acordo não prejudicará os privilégios fiscais de que beneficiem os membros de missões diplomáticas ou de postos consulares em virtude de regras gerais de direito internacional ou de disposições de acordos especiais.

Artigo 27.º

Entrada em vigor

1 -O presente Acordo entrará em vigor 30 dias após a data de receção da última notificação, por escrito e por via diplomática, de que foram cumpridos os requisitos do direito interno dos Estados Contratantes necessários para o efeito.
2 -O disposto no presente Acordo produzirá efeitos:
1. a)No Vietname:
  1. i)Quanto aos impostos devidos na fonte, relativamente aos montantes tributáveis obtidos em ou após 1 de janeiro do ano civil imediatamente seguinte ao da entrada em vigor do presente Acordo, e nos anos civis subsequentes; e
  2. ii)Quanto aos demais impostos vietnamitas, relativamente aos rendimentos, lucros, ganhos ou capital produzidos em ou após 1 de janeiro do ano civil imediatamente seguinte ao da entrada em vigor do presente Acordo, e nos anos civis subsequentes; e
2. b)Em Portugal:
  1. i)Quanto aos impostos devidos na fonte, quando o facto gerador ocorra em ou após 1 de janeiro do ano civil imediatamente seguinte ao da entrada em vigor do presente Acordo;
  2. ii)Quanto aos demais impostos, relativamente aos rendimentos produzidos em qualquer ano fiscal com início em ou após 1 de janeiro do ano civil imediatamente seguinte ao da entrada em vigor do presente Acordo.

Artigo 28.º

Denúncia

O presente Acordo permanecerá em vigor enquanto não for denunciado por um dos Estados Contratantes. Qualquer dos Estados Contratantes poderá denunciar o Acordo, por via diplomática, mediante notificação escrita ao outro Estado Contratante com pelo menos seis meses de antecedência em relação ao fim de qualquer ano civil com início após o decurso de cinco anos a contar da data de entrada em vigor do Acordo.

Nesse caso, o Acordo deixará de produzir efeitos:

a)No Vietname:
1. i)Quanto aos impostos devidos na fonte, relativamente aos montantes tributáveis obtidos em ou após 1 de janeiro do ano civil imediatamente seguinte ao da receção do aviso de denúncia, e nos anos civis subsequentes; e
2. ii)Quanto aos demais impostos vietnamitas, relativamente aos rendimentos, lucros, ganhos ou capital produzidos em ou após 1 de janeiro do ano civil imediatamente seguinte ao da receção do aviso de denúncia, e nos anos civis subsequentes; e
b)Em Portugal:
1. i)Quanto aos impostos devidos na fonte, quando o facto gerador ocorra em ou após 1 de janeiro do ano civil imediatamente seguinte ao da receção do aviso de denúncia; e
2. ii)Quanto aos demais impostos, relativamente aos rendimentos produzidos em qualquer ano fiscal com início em ou após 1 de janeiro do ano civil imediatamente seguinte ao da receção do aviso de denúncia.
  Em testemunho do qual, os signatários, estando devidamente autorizados para o efeito, assinaram o presente Acordo.
  Feito em Lisboa aos 3 dias do mês de junho de 2015, em dois originais, nas línguas portuguesa, vietnamita e inglesa, sendo todos os textos igualmente válidos. Em caso de divergência de interpretação do texto do presente Acordo, prevalecerá o texto em inglês.
  Pela República Portuguesa:
  Paulo Núncio, Secretário de Estado dos Assuntos Fiscais.
  Pela República Socialista do Vietname:
  Tran Xuan Ha, Vice-Ministro das Finanças.
  PROTOCOLO AO ACORDO ENTRE A REPÚBLICA PORTUGUESA E A REPÚBLICA SOCIALISTA DO VIETNAME PARA EVITAR A DUPLA TRIBUTAÇÃO E PREVENIR A EVASÃO FISCAL EM MATÉRIA DE IMPOSTOS SOBRE O RENDIMENTO.
  No momento da assinatura do Acordo entre a República Portuguesa e a República Socialista do Vietname para Evitar a Dupla Tributação e Prevenir a Evasão Fiscal em Matéria de Impostos sobre o Rendimento (doravante referido por «Acordo»), os signatários acordam nas seguintes disposições, que fazem parte integrante do Acordo:
1 -Direito aos benefícios do Acordo:
1. a)Entende-se que as disposições do Acordo 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 no Acordo não serão concedidos a um residente de um Estado Contratante que não seja o beneficiário efetivo dos rendimentos auferidos no outro Estado Contratante;
3. c)Entende-se que as disposições do Acordo 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 ao qual o rendimento é pago for o de beneficiar das referidas disposições por meio dessa criação ou atribuição.
2 -Relativamente aos artigos 10.º, 11.º e 12.º, se, após a entrada em vigor do Acordo, o Vietname celebrar um acordo ou convenção para evitar a dupla tributação com um Estado membro da União Europeia, e esse acordo ou convenção preveja taxas de retenção de imposto na fonte inferiores (incluindo taxas de 0 %) às previstas no Acordo, estas taxas substituirão automaticamente as taxas previstas no Acordo, a partir da data de entrada em vigor do acordo ou convenção celebrado entre o Vietname e esse Estado.
3 -As autoridades competentes de ambos os Estados Contratantes comunicarão uma à outra os procedimentos previstos no seu direito interno para a aplicação do Acordo.
Em testemunho do qual, os signatários, estando devidamente autorizados para o efeito, assinaram o presente Protocolo.
Feito em Lisboa aos 3 dias do mês de junho de 2015, em dois originais, nas línguas portuguesa, vietnamita e inglesa, sendo todos os textos igualmente válidos. Em caso de divergência de interpretação do texto do presente Protocolo, prevalecerá o texto em inglês.
Pela República Portuguesa:
Paulo Núncio, Secretário de Estado dos Assuntos Fiscais.
Pela República Socialista do Vietname:
Tran Xuan Ha, Vice-Ministro das Finanças.
(ver documento original)
AGREEMENT BETWEEN THE PORTUGUESE REPUBLIC AND THE SOCIALIST REPUBLIC OF VIET NAM FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME.
The Portuguese Republic and the Socialist Republic of Viet Nam, 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 countries, have agreed as follows:
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
1 -This Agreement shall apply to taxes on income imposed on behalf of a Contracting State or of its political or administrative subdivisions or of its local authorities, irrespective of the manner in which they are levied.
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.
3 -The existing taxes to which the Agreement shall apply are in particular:
(a) In Viet Nam:
(i) The personal income tax; and
(ii) The business income tax;
(hereinafter referred to as "Vietnamese tax"); and
(b) In Portugal:
(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").
4 -The Agreement shall also apply to any identical or substantially similar taxes that are imposed after the date of signature of this 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.
Article 3
General definitions
1 -For the purposes of this Agreement, unless the context otherwise requires:
(a) The term "Viet Nam" means the Socialist Republic of Viet Nam; when used in a geographical sense, it means its land territory, islands, internal waters, territorial sea and airspace above them, the maritime areas beyond territorial sea including seabed and subsoil thereof over which the Socialist Republic of Viet Nam exercises sovereignty, sovereign rights and jurisdiction in accordance with national legislation and international law;
(b) The term "Portugal" when used in a geographical sense comprises the territory of the Portuguese Republic in accordance with the International Law and the Portuguese legislation;
(c) The terms "a Contracting State" and "the other Contracting State" mean Viet Nam or Portugal as the context requires;
(d) The term "person" includes an individual, a company and any other body of persons;
(e) The term "company" means any body corporate or any entity that is treated as a body corporate for tax purposes;
(f) 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;
(g) 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 and association deriving its status as such from the laws in force in that Contracting State;
(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; and
(i) The term "competent authority" means:
(i) In the case of Viet Nam, the Minister of Finance or his authorized representative;
(ii) In the case of Portugal, the Minister of Finance, the Director General of the Tax and Customs Authority or their authorized representative.
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
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 registration, 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 does not have 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 the place of effective management is situated.
Article 5
Permanent establishment
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.
2 -The term "permanent establishment" includes especially:
(a) A place of management;
(b) A branch;
(c) An office;
(d) A factory;
(e) A workshop;
(f) A warehouse; and
(g) A mine, an oil or gas well, a quarry or any other place of extraction of natural resources.
3 -The term "permanent establishment" likewise encompasses:
(a) A building site, construction, assembly or installation project or supervisory activities in connection therewith, but only if such site, project or activities last more than six months; and
(b) The furnishing of services, including consultancy services, by an enterprise through employees or other personnel engaged by the enterprise for such purpose, but only if activities of that nature continue (for the same or a connected project) within a Contracting State for a period or periods aggregating more than six months within any twelve-month period.
4 -Notwithstanding the preceding provisions of this article, the term "permanent establishment" shall be deemed not to include:
(a) The use of facilities solely for the purpose of storage or display or irregular delivery of goods or merchandise belonging to the enterprise;
(b) The maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of storage or display or irregular delivery;
(c) The maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of processing by another enterprise;
(d) The maintenance of a fixed place of business solely for the purpose of collecting information of the enterprise or of purchasing goods or merchandise in order to continue producing or processing by the enterprise;
(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; and
(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.
5 -Notwithstanding the provisions of paragraphs 1 and 2, where a person - other than an agent of an independent status to whom paragraph 7 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:
(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
(b) Has no such authority, but habitually maintains in the first-mentioned State a stock of goods or merchandise from which he regularly delivers goods or merchandise on behalf of the enterprise.
6 -Notwithstanding the preceding provisions of this article, an insurance enterprise of a Contracting State shall, except in regard to re-insurance, be deemed to have a permanent establishment in the other Contracting State if it collects premiums in the territory of that other State or insures risks situated therein through a person other than an agent of an independent status to whom paragraph 7 applies.
7 -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, and conditions are made or imposed between that enterprise and the agent in their commercial and financial relations which differ from those which would have been made between independent enterprises, he will not be considered an agent of an independent status within the meaning of this paragraph.
8 -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 Contracting State (whether through a permanent establishment or otherwise), shall not of itself constitute either company a permanent establishment of the other.
Article 6
Income from immovable property
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 Contracting State.
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 and 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; ships and aircraft shall not be regarded as immovable property.
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.
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.
5 -The foregoing provisions shall also apply to income from movable property, or income derived from services 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
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 Contracting State but only so much of them as is attributable to that permanent establishment.
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.
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. However, no such deduction shall be allowed in respect of amounts, if any, paid (otherwise than towards reimbursement of actual expenses) by the permanent establishment to the head office of the enterprise or any of its other offices, by way of royalties, fees or other similar payments in return for the use of patents or other rights, or by way of commission, for specific services performed or for management, or, except in the case of a banking enterprise, by way of interest on moneys lent to the permanent establishment. Likewise, no account shall be taken, in the determination of the profits of a permanent establishment, for amounts charged (otherwise than towards reimbursement of actual expenses), by the permanent establishment to the head office of the enterprise or any of its other offices, by way of royalties, fees or other similar payments in return for the use of patents or other rights, or by way of commission for specific services performed or for management, or, except in the case of banking enterprise by way of interest on moneys lent to the head office of the enterprise or any of its other offices.
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.
5 -No profits shall be attributed to a permanent establishment by reason of the mere purchase by that permanent establishment of goods or merchandise in order to continue production or processing by the enterprise.
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.
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
1 -Profits derived by an enterprise of a Contracting State from the operation of ships or aircraft in international traffic shall be taxable only in that Contracting State.
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, including a consortium or a similar form of association.
Article 9
Associated enterprises
1 -Where:
(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
(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 the reason of those conditions, have not so accrued, may be included in the profits of that enterprise and taxed accordingly.
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 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 and the competent authorities of the Contracting States shall if necessary consult each other.
Article 10
Dividends
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 Contracting State.
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:
(a) 5 per cent of the gross amount of the dividends if the recipient is a company (excluding partnerships) which owns directly at least 70 per cent of the capital of the company paying the dividends;
(b) 10 per cent of the gross amount of the dividends if the recipient is a company (excluding partnerships) which owns directly at least 25 per cent of the capital of the company paying the dividends;
(c) 15 per cent of the gross amount of the dividends in all other cases.
This paragraph shall not affect the taxation of the company in respect of the profits out of which the dividends are paid.
3 -The term "dividends" as used in this Article means income from shares, "jouissance" shares or "jouissance" rights, mining shares, founders' shares or other rights, not being debt-claims, participating in profits, as well as income from other corporate rights or other income 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.
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 Contracting 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.
5 -Where a company which is a resident of a Contracting State derives profits or income from the other Contracting State, that other Contracting 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 Contracting 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 Contracting 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 Contracting State.
Article 11
Interest
1 -Interest arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other Contracting State.
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.
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:
(a) In the case of Viet Nam, the State, a political or administrative subdivision or a local authority thereof, or the State Bank of Viet Nam; and
(b) In the case of Portugal, the State, a political or administrative subdivision or a local authority thereof, or the Central Bank of Portugal.
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.
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 Contracting 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.
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.
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 and technical fees
1 -Royalties and technical fees arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other Contracting State.
2 -However, such royalties and technical fees 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 or of the technical fees is a resident of the other Contracting State, the tax so charged shall not exceed:
(a) In the case of royalties, 10 per cent of the gross amount of such royalties;
(b) In the case of technical fees, 7.5 per cent of the gross amount of such fees.
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 cinematograph films, or films or tapes 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.
4 -The term "technical fees" as used in this Article means payments of any kind to any person, other than payments to an employee of the person making the payments, in consideration for any services of a managerial, technical or consultancy nature.
5 -The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the royalties or technical fees, being a resident of a Contracting State, carries on business in the other Contracting State in which the royalties or technical fees arise, through a permanent establishment situated therein, or performs in that other Contracting State independent personal services from a fixed base situated therein, and the right, or property or contract in respect of which the royalties or technical fees 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.
6 -Royalties and technical fees 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 or technical fees, 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 and technical fees was incurred, and the payments are borne by such permanent establishment or fixed base, then the royalties and technical fees shall be deemed to arise in the State in which the permanent establishment or fixed base is situated.
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 royalties or technical fees 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
Gains from the alienation of property
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.
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.
3 -Gains 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 the Contracting State of which the enterprise is a resident.
4 -Gains derived by a resident of a Contracting State from the alienation of shares of the capital stock or of a comparable interest in a company, the property of which consists directly or indirectly in more than 50 per cent of immovable property situated in the other Contracting State, may be taxed in that other State.
5 -Gains derived by a resident of a Contracting State from the alienation of shares or comparable interests representing the capital of a company that is a resident of the other Contracting State may be taxed in that other Contracting State if such shares or comparable interests represent 25 per cent or more of the capital of that company.
6 -Gains from the alienation of any property other than that referred to in paragraphs 1, 2, 3, 4 and 5 shall be taxable only in the Contracting State of which the alienator is a resident.
Article 14
Independent personal services
1 -Income derived by an individual who is 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 except in the following circumstances, when such income may also be taxed in the other Contracting State:
(a) If he has a fixed base regularly available to him in the other Contracting State for the purpose of performing his activities; in that case, only so much of the income as is attributable to that fixed base may be taxed in that other Contracting State; or
(b) If his stay in the other Contracting State is for a period or periods amounting to or exceeding in the aggregate 183 days within any twelve-month period commencing or ending in the fiscal year concerned; in that case, only so much of the income as is derived from his activities performed in that other Contracting State may be taxed in that other Contracting State.
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
1 -Subject to the provisions of articles 16, 18, 19 and 20, 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 Contracting State.
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:
(a) The recipient is present in the other Contracting 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
(b) The remuneration is paid by, or on behalf of, an employer who is not a resident of the other State; and
(c) The remuneration is not borne by a permanent establishment or a fixed base which the employer has in the other State.
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 of another similar organ of a company which is a resident of the other Contracting State may be taxed in that other Contracting State.
Article 17
Entertainers and Sportspersons
1 -Notwithstanding the provisions of articles 14 and 15, income derived by a resident of a Contracting State as an entertainer, such as a theater, motion picture, radio or television artiste, or a musician, or as a sportsperson, from his or her personal activities as such exercised in the other Contracting State, may be taxed in that other Contracting State.
2 -Where income in respect of personal activities exercised by an entertainer or a sportsperson in his or her capacity as such accrues not to the entertainer or sportsperson himself or herself 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 sportsperson are exercised.
3 -Notwithstanding the provisions of paragraphs 1 and 2, income derived by entertainers or sportspersons who are residents of a Contracting State from activities in the other Contracting State under an arrangement of cultural exchange between the Governments of both Contracting States shall be exempt from tax in that other Contracting State.
Article 18
Pensions
Subject to the provisions of paragraph 2 of article 19, pensions and other similar remuneration paid to a resident of a Contracting State in consideration of past employment shall be taxable only in that State.
Article 19
Government service
1 -Salaries, wages and other similar remuneration paid by a Contracting State or a political or administrative subdivision or a local authority thereof to an individual in respect of services rendered to that State or subdivision or authority 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:
(a) Is a national of that State; or
(b) Did not become a resident of that State solely for the purpose of rendering the services.
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 thereof to an individual in respect of services rendered to that State or subdivision or authority 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.
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 thereof.
Article 20
Students and Apprentices
1 -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.
2 -Notwithstanding the provisions of paragraph 1, a student or business apprentice visiting a Contracting State for the purpose of his education or training shall be exempted from tax in that State on the remuneration from employment in that State of an amount not exceeding 9,000 USD per annum during a period not exceeding five years, from the day of his first arrival in that Contracting State, provided that such employment is directly related to his education or training.
Article 21
Other income
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.
2 -The provisions of paragraph 1 shall not apply to the 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.
Article 22
Methods for elimination of double taxation
1 -In Viet Nam, double taxation shall be eliminated as follows:
(a) Where a resident of Viet Nam derives income which under the law of Portugal and in accordance with this Agreement may be taxed in Portugal, Viet Nam shall allow as a credit against its tax on the income an amount equal to the tax paid in Portugal. The amount of credit, however, shall not exceed the amount of the Vietnamese tax on that income, profits or gains computed in accordance with the taxation laws and regulations of Viet Nam;
(b) Where a resident of Viet Nam derives income which in accordance with any provision of the Agreement are taxable only in Portugal, Viet Nam may nevertheless, in calculating the amount of tax on the remaining income of such resident in Viet Nam, take into account the exempted income.
2 -In Portugal, double taxation shall be eliminated as follows:
(a) Where a resident of Portugal derives income which, in accordance with the provisions of this Agreement, may be taxed in Viet Nam, Portugal shall allow as a deduction from the tax on the income of that resident an amount equal to the income tax paid in Viet Nam. Such deduction shall not, however, exceed that part of the tax on income, as computed before the deduction is given, which is attributable to the income which may be taxed in Viet Nam;
(b) Where in accordance with any provisions of the Agreement income derived by a resident of Portugal is exempt from tax in Portugal, Portugal may nevertheless, in calculating the amount of tax on the remaining income of such resident, take into account the exempted income;
(c) For the purpose of subparagraph (a) of paragraph 2, the term "income tax paid in Viet Nam" shall be deemed to include any amount which would have been payable as Vietnamese tax for any year but for an exemption or reduction of tax granted for that year or any part thereof under any of the following provisions:
(i) The Law on Business Income Tax of Viet Nam 2008 and the regulations made thereunder, as amended, in so far as they were in force on, and have not been modified since the date of signature of this Agreement, or have been modified since then only in minor respects so as not to affect their general character, and provided always that the competent authority of Viet Nam has certified that any such exemption from or reduction of Vietnamese tax given under these provisions has been granted in order to promote industrial, commercial, scientific or educational development in Viet Nam and the competent authority of Portugal has accepted that such exemption or reduction has been granted for such purpose; or
(ii) Any other provisions of Vietnamese law granting exemption from or reduction of Vietnamese income tax which may be introduced after the signature of this Agreement and which the competent authorities of the Contracting States agree are of a substantially similar character to the Law and regulations named in subparagraph (i), and subject always to certification and acceptance having taken place as provided for in subparagraph (i).
Article 23
Non-discrimination
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 Contracting State in the same circumstances, in particular with respect to residence, are or may be subjected.
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 Contracting State than the taxation levied on enterprises of that other Contracting State carrying on the same activities.
3 -Except where the provisions of paragraph 1 of article 9, paragraph 7 of article 11 or paragraph 7 of article 12 apply interest, royalties, technical fees 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.
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.
5 -The provisions of this Article 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.
6 -The provisions of this article shall apply only to the taxes covered by this Agreement.
Article 24
Mutual agreement procedure
1 -Where a person who is a resident of a Contracting State considers that the actions of the competent authority 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 that person is a resident. 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.
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 this Agreement. Any agreement reached shall be implemented notwithstanding any time limits in the domestic law of the Contracting States.
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.
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 25
Exchange of Information
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.
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.
3 -In no case shall the provisions of paragraphs 1 and 2 be construed so as to impose on a Contracting State the obligation:
(a) To carry out administrative measures at variance with the laws and administrative practice of that or of the other Contracting State;
(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;
(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).
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.
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 interest in a person.
Article 26
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 27
Entry into force
1 -This Agreement shall enter into force thirty days after the date of receipt of the latter of the notifications, in writing and through diplomatic channels, conveying the completion of the internal procedures of each Contracting State required for that purpose.
2 -The provisions of this Agreement shall have effect:
(a) In Viet Nam:
(i) In respect of taxes withheld at source, in relation to taxable amounts as derived on or after the first day of January following the calendar year in which the Agreement enters into force, and in subsequent calendar years; and
(ii) In respect of other Vietnamese taxes, in relation to income, profits, gains or capital arising on or after the first day of January following the calendar year in which the Agreement enters into force, and in subsequent calendar years; and
(b) In Portugal:
(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.
Article 28
Termination
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 to the other Contracting State, written notice of termination at least six months before the end of any calendar year beginning after the expiry of five years from the date of entry into force of the Agreement.
In such event, the Agreement shall cease to have effect:
(a) In Viet Nam:
(i) In respect of taxes withheld at source, in relation to taxable amounts as derived on or after the first day of January following the calendar year in which the notice of termination has been received, and in subsequent calendar years; and
(ii) In respect of other Vietnamese taxes, in relation to income, profits, gains or capital arising on or after the first day of January following the calendar year in which the notice of termination has been received, and in subsequent calendar years; and
(b) In Portugal:
(i) In respect of taxes withheld at source, the fact giving rise to them appearing on or after the first day of January following the calendar year in which the notice of termination has been received; and
(ii) In respect of other taxes, as to income arising in the fiscal year beginning on or after the first day of January following the calendar year in which the notice of termination has been received.
In witness whereof the undersigned, being duly authorized thereto, have signed this Agreement.
Done in duplicate at Lisbon this 3rd day of June of the year two thousand and fifteen in the Portuguese, Vietnamese and English languages, all texts being equally authentic. In case of divergence of interpretation of the text of this Agreement, the English text shall prevail.
For the Portuguese Republic:
Paulo Núncio, Secretary of State of Tax Affairs.
For the Socialist Republic of Viet Nam:
Tran Xuan Ha, Deputy Minister of Finance.
PROTOCOL TO THE AGREEMENT BETWEEN THE PORTUGUESE REPUBLIC AND THE SOCIALIST REPUBLIC OF VIET NAM 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 Socialist Republic of Viet Nam 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:
1 -Entitlement to the Benefits of the Agreement:
(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;
(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;
(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.
2 -With respect to articles 10, 11 and 12, if after the entry into force of this Agreement, Viet Nam has signed an Agreement or Convention for the avoidance of double taxation with a State which is a member of the European Union, and that Agreement or Convention contains lower withholding tax rates (including zero rates) than those provided for under this Agreement, these rates will automatically replace the rates of this Agreement, from the date of entry into force of the Agreement or Convention between Viet Nam and that State.
3 -The competent authorities of both Contracting States shall notify each other the procedures for applying the Agreement as provided for by their internal laws.
In witness whereof the undersigned, being duly authorized thereto, have signed this Protocol.
Done in duplicate at Lisbon this 3rd day of June of the year two thousand and fifteen in the Portuguese, Vietnamese and English languages, all texts being equally authentic. In case of any divergence of interpretation of the text of this Protocol, the English text shall prevail.
For the Portuguese Republic:
Paulo Núncio, Secretary of State of Tax Affairs.
For the Socialist Republic of Viet Nam:
Tran Xuan Ha, Deputy Minister of Finance.

Artigo 28.º

Denúncia

Nesse caso, o Acordo deixará de produzir efeitos:

a)No Vietname:
1. i)Quanto aos impostos devidos na fonte, relativamente aos montantes tributáveis obtidos em ou após 1 de janeiro do ano civil imediatamente seguinte ao da receção do aviso de denúncia, e nos anos civis subsequentes; e
2. ii)Quanto aos demais impostos vietnamitas, relativamente aos rendimentos, lucros, ganhos ou capital produzidos em ou após 1 de janeiro do ano civil imediatamente seguinte ao da receção do aviso de denúncia, e nos anos civis subsequentes; e
b)Em Portugal:
1. i)Quanto aos impostos devidos na fonte, quando o facto gerador ocorra em ou após 1 de janeiro do ano civil imediatamente seguinte ao da receção do aviso de denúncia; e
2. ii)Quanto aos demais impostos, relativamente aos rendimentos produzidos em qualquer ano fiscal com início em ou após 1 de janeiro do ano civil imediatamente seguinte ao da receção do aviso de denúncia.
  Em testemunho do qual, os signatários, estando devidamente autorizados para o efeito, assinaram o presente Acordo.
  Feito em Lisboa aos 3 dias do mês de junho de 2015, em dois originais, nas línguas portuguesa, vietnamita e inglesa, sendo todos os textos igualmente válidos. Em caso de divergência de interpretação do texto do presente Acordo, prevalecerá o texto em inglês.
  Pela República Portuguesa:
  Paulo Núncio, Secretário de Estado dos Assuntos Fiscais.
  Pela República Socialista do Vietname:
  Tran Xuan Ha, Vice-Ministro das Finanças.
  PROTOCOLO AO ACORDO ENTRE A REPÚBLICA PORTUGUESA E A REPÚBLICA SOCIALISTA DO VIETNAME PARA EVITAR A DUPLA TRIBUTAÇÃO E PREVENIR A EVASÃO FISCAL EM MATÉRIA DE IMPOSTOS SOBRE O RENDIMENTO.
  No momento da assinatura do Acordo entre a República Portuguesa e a República Socialista do Vietname para Evitar a Dupla Tributação e Prevenir a Evasão Fiscal em Matéria de Impostos sobre o Rendimento (doravante referido por «Acordo»), os signatários acordam nas seguintes disposições, que fazem parte integrante do Acordo:
1 -Direito aos benefícios do Acordo:
1. a)Entende-se que as disposições do Acordo 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 no Acordo não serão concedidos a um residente de um Estado Contratante que não seja o beneficiário efetivo dos rendimentos auferidos no outro Estado Contratante;
3. c)Entende-se que as disposições do Acordo 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 ao qual o rendimento é pago for o de beneficiar das referidas disposições por meio dessa criação ou atribuição.
2 -Relativamente aos artigos 10.º, 11.º e 12.º, se, após a entrada em vigor do Acordo, o Vietname celebrar um acordo ou convenção para evitar a dupla tributação com um Estado membro da União Europeia, e esse acordo ou convenção preveja taxas de retenção de imposto na fonte inferiores (incluindo taxas de 0 %) às previstas no Acordo, estas taxas substituirão automaticamente as taxas previstas no Acordo, a partir da data de entrada em vigor do acordo ou convenção celebrado entre o Vietname e esse Estado.
3 -As autoridades competentes de ambos os Estados Contratantes comunicarão uma à outra os procedimentos previstos no seu direito interno para a aplicação do Acordo.
Em testemunho do qual, os signatários, estando devidamente autorizados para o efeito, assinaram o presente Protocolo.
Feito em Lisboa aos 3 dias do mês de junho de 2015, em dois originais, nas línguas portuguesa, vietnamita e inglesa, sendo todos os textos igualmente válidos. Em caso de divergência de interpretação do texto do presente Protocolo, prevalecerá o texto em inglês.
Pela República Portuguesa:
Paulo Núncio, Secretário de Estado dos Assuntos Fiscais.
Pela República Socialista do Vietname:
Tran Xuan Ha, Vice-Ministro das Finanças.
(ver documento original)
AGREEMENT BETWEEN THE PORTUGUESE REPUBLIC AND THE SOCIALIST REPUBLIC OF VIET NAM FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME.
The Portuguese Republic and the Socialist Republic of Viet Nam, 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 countries, have agreed as follows:
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
1 -This Agreement shall apply to taxes on income imposed on behalf of a Contracting State or of its political or administrative subdivisions or of its local authorities, irrespective of the manner in which they are levied.
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.
3 -The existing taxes to which the Agreement shall apply are in particular:
(a) In Viet Nam:
(i) The personal income tax; and
(ii) The business income tax;
(hereinafter referred to as "Vietnamese tax"); and
(b) In Portugal:
(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").
4 -The Agreement shall also apply to any identical or substantially similar taxes that are imposed after the date of signature of this 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.
Article 3
General definitions
1 -For the purposes of this Agreement, unless the context otherwise requires:
(a) The term "Viet Nam" means the Socialist Republic of Viet Nam; when used in a geographical sense, it means its land territory, islands, internal waters, territorial sea and airspace above them, the maritime areas beyond territorial sea including seabed and subsoil thereof over which the Socialist Republic of Viet Nam exercises sovereignty, sovereign rights and jurisdiction in accordance with national legislation and international law;
(b) The term "Portugal" when used in a geographical sense comprises the territory of the Portuguese Republic in accordance with the International Law and the Portuguese legislation;
(c) The terms "a Contracting State" and "the other Contracting State" mean Viet Nam or Portugal as the context requires;
(d) The term "person" includes an individual, a company and any other body of persons;
(e) The term "company" means any body corporate or any entity that is treated as a body corporate for tax purposes;
(f) 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;
(g) 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 and association deriving its status as such from the laws in force in that Contracting State;
(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; and
(i) The term "competent authority" means:
(i) In the case of Viet Nam, the Minister of Finance or his authorized representative;
(ii) In the case of Portugal, the Minister of Finance, the Director General of the Tax and Customs Authority or their authorized representative.
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
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 registration, 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 does not have 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 the place of effective management is situated.
Article 5
Permanent establishment
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.
2 -The term "permanent establishment" includes especially:
(a) A place of management;
(b) A branch;
(c) An office;
(d) A factory;
(e) A workshop;
(f) A warehouse; and
(g) A mine, an oil or gas well, a quarry or any other place of extraction of natural resources.
3 -The term "permanent establishment" likewise encompasses:
(a) A building site, construction, assembly or installation project or supervisory activities in connection therewith, but only if such site, project or activities last more than six months; and
(b) The furnishing of services, including consultancy services, by an enterprise through employees or other personnel engaged by the enterprise for such purpose, but only if activities of that nature continue (for the same or a connected project) within a Contracting State for a period or periods aggregating more than six months within any twelve-month period.
4 -Notwithstanding the preceding provisions of this article, the term "permanent establishment" shall be deemed not to include:
(a) The use of facilities solely for the purpose of storage or display or irregular delivery of goods or merchandise belonging to the enterprise;
(b) The maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of storage or display or irregular delivery;
(c) The maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of processing by another enterprise;
(d) The maintenance of a fixed place of business solely for the purpose of collecting information of the enterprise or of purchasing goods or merchandise in order to continue producing or processing by the enterprise;
(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; and
(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.
5 -Notwithstanding the provisions of paragraphs 1 and 2, where a person - other than an agent of an independent status to whom paragraph 7 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:
(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
(b) Has no such authority, but habitually maintains in the first-mentioned State a stock of goods or merchandise from which he regularly delivers goods or merchandise on behalf of the enterprise.
6 -Notwithstanding the preceding provisions of this article, an insurance enterprise of a Contracting State shall, except in regard to re-insurance, be deemed to have a permanent establishment in the other Contracting State if it collects premiums in the territory of that other State or insures risks situated therein through a person other than an agent of an independent status to whom paragraph 7 applies.
7 -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, and conditions are made or imposed between that enterprise and the agent in their commercial and financial relations which differ from those which would have been made between independent enterprises, he will not be considered an agent of an independent status within the meaning of this paragraph.
8 -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 Contracting State (whether through a permanent establishment or otherwise), shall not of itself constitute either company a permanent establishment of the other.
Article 6
Income from immovable property
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 Contracting State.
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 and 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; ships and aircraft shall not be regarded as immovable property.
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.
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.
5 -The foregoing provisions shall also apply to income from movable property, or income derived from services 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
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 Contracting State but only so much of them as is attributable to that permanent establishment.
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.
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. However, no such deduction shall be allowed in respect of amounts, if any, paid (otherwise than towards reimbursement of actual expenses) by the permanent establishment to the head office of the enterprise or any of its other offices, by way of royalties, fees or other similar payments in return for the use of patents or other rights, or by way of commission, for specific services performed or for management, or, except in the case of a banking enterprise, by way of interest on moneys lent to the permanent establishment. Likewise, no account shall be taken, in the determination of the profits of a permanent establishment, for amounts charged (otherwise than towards reimbursement of actual expenses), by the permanent establishment to the head office of the enterprise or any of its other offices, by way of royalties, fees or other similar payments in return for the use of patents or other rights, or by way of commission for specific services performed or for management, or, except in the case of banking enterprise by way of interest on moneys lent to the head office of the enterprise or any of its other offices.
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.
5 -No profits shall be attributed to a permanent establishment by reason of the mere purchase by that permanent establishment of goods or merchandise in order to continue production or processing by the enterprise.
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.
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
1 -Profits derived by an enterprise of a Contracting State from the operation of ships or aircraft in international traffic shall be taxable only in that Contracting State.
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, including a consortium or a similar form of association.
Article 9
Associated enterprises
1 -Where:
(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
(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 the reason of those conditions, have not so accrued, may be included in the profits of that enterprise and taxed accordingly.
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 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 and the competent authorities of the Contracting States shall if necessary consult each other.
Article 10
Dividends
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 Contracting State.
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:
(a) 5 per cent of the gross amount of the dividends if the recipient is a company (excluding partnerships) which owns directly at least 70 per cent of the capital of the company paying the dividends;
(b) 10 per cent of the gross amount of the dividends if the recipient is a company (excluding partnerships) which owns directly at least 25 per cent of the capital of the company paying the dividends;
(c) 15 per cent of the gross amount of the dividends in all other cases.
This paragraph shall not affect the taxation of the company in respect of the profits out of which the dividends are paid.
3 -The term "dividends" as used in this Article means income from shares, "jouissance" shares or "jouissance" rights, mining shares, founders' shares or other rights, not being debt-claims, participating in profits, as well as income from other corporate rights or other income 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.
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 Contracting 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.
5 -Where a company which is a resident of a Contracting State derives profits or income from the other Contracting State, that other Contracting 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 Contracting 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 Contracting 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 Contracting State.
Article 11
Interest
1 -Interest arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other Contracting State.
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.
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:
(a) In the case of Viet Nam, the State, a political or administrative subdivision or a local authority thereof, or the State Bank of Viet Nam; and
(b) In the case of Portugal, the State, a political or administrative subdivision or a local authority thereof, or the Central Bank of Portugal.
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.
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 Contracting 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.
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.
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 and technical fees
1 -Royalties and technical fees arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other Contracting State.
2 -However, such royalties and technical fees 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 or of the technical fees is a resident of the other Contracting State, the tax so charged shall not exceed:
(a) In the case of royalties, 10 per cent of the gross amount of such royalties;
(b) In the case of technical fees, 7.5 per cent of the gross amount of such fees.
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 cinematograph films, or films or tapes 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.
4 -The term "technical fees" as used in this Article means payments of any kind to any person, other than payments to an employee of the person making the payments, in consideration for any services of a managerial, technical or consultancy nature.
5 -The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the royalties or technical fees, being a resident of a Contracting State, carries on business in the other Contracting State in which the royalties or technical fees arise, through a permanent establishment situated therein, or performs in that other Contracting State independent personal services from a fixed base situated therein, and the right, or property or contract in respect of which the royalties or technical fees 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.
6 -Royalties and technical fees 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 or technical fees, 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 and technical fees was incurred, and the payments are borne by such permanent establishment or fixed base, then the royalties and technical fees shall be deemed to arise in the State in which the permanent establishment or fixed base is situated.
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 royalties or technical fees 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
Gains from the alienation of property
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.
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.
3 -Gains 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 the Contracting State of which the enterprise is a resident.
4 -Gains derived by a resident of a Contracting State from the alienation of shares of the capital stock or of a comparable interest in a company, the property of which consists directly or indirectly in more than 50 per cent of immovable property situated in the other Contracting State, may be taxed in that other State.
5 -Gains derived by a resident of a Contracting State from the alienation of shares or comparable interests representing the capital of a company that is a resident of the other Contracting State may be taxed in that other Contracting State if such shares or comparable interests represent 25 per cent or more of the capital of that company.
6 -Gains from the alienation of any property other than that referred to in paragraphs 1, 2, 3, 4 and 5 shall be taxable only in the Contracting State of which the alienator is a resident.
Article 14
Independent personal services
1 -Income derived by an individual who is 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 except in the following circumstances, when such income may also be taxed in the other Contracting State:
(a) If he has a fixed base regularly available to him in the other Contracting State for the purpose of performing his activities; in that case, only so much of the income as is attributable to that fixed base may be taxed in that other Contracting State; or
(b) If his stay in the other Contracting State is for a period or periods amounting to or exceeding in the aggregate 183 days within any twelve-month period commencing or ending in the fiscal year concerned; in that case, only so much of the income as is derived from his activities performed in that other Contracting State may be taxed in that other Contracting State.
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
1 -Subject to the provisions of articles 16, 18, 19 and 20, 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 Contracting State.
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:
(a) The recipient is present in the other Contracting 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
(b) The remuneration is paid by, or on behalf of, an employer who is not a resident of the other State; and
(c) The remuneration is not borne by a permanent establishment or a fixed base which the employer has in the other State.
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 of another similar organ of a company which is a resident of the other Contracting State may be taxed in that other Contracting State.
Article 17
Entertainers and Sportspersons
1 -Notwithstanding the provisions of articles 14 and 15, income derived by a resident of a Contracting State as an entertainer, such as a theater, motion picture, radio or television artiste, or a musician, or as a sportsperson, from his or her personal activities as such exercised in the other Contracting State, may be taxed in that other Contracting State.
2 -Where income in respect of personal activities exercised by an entertainer or a sportsperson in his or her capacity as such accrues not to the entertainer or sportsperson himself or herself 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 sportsperson are exercised.
3 -Notwithstanding the provisions of paragraphs 1 and 2, income derived by entertainers or sportspersons who are residents of a Contracting State from activities in the other Contracting State under an arrangement of cultural exchange between the Governments of both Contracting States shall be exempt from tax in that other Contracting State.
Article 18
Pensions
Subject to the provisions of paragraph 2 of article 19, pensions and other similar remuneration paid to a resident of a Contracting State in consideration of past employment shall be taxable only in that State.
Article 19
Government service
1 -Salaries, wages and other similar remuneration paid by a Contracting State or a political or administrative subdivision or a local authority thereof to an individual in respect of services rendered to that State or subdivision or authority 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:
(a) Is a national of that State; or
(b) Did not become a resident of that State solely for the purpose of rendering the services.
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 thereof to an individual in respect of services rendered to that State or subdivision or authority 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.
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 thereof.
Article 20
Students and Apprentices
1 -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.
2 -Notwithstanding the provisions of paragraph 1, a student or business apprentice visiting a Contracting State for the purpose of his education or training shall be exempted from tax in that State on the remuneration from employment in that State of an amount not exceeding 9,000 USD per annum during a period not exceeding five years, from the day of his first arrival in that Contracting State, provided that such employment is directly related to his education or training.
Article 21
Other income
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.
2 -The provisions of paragraph 1 shall not apply to the 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.
Article 22
Methods for elimination of double taxation
1 -In Viet Nam, double taxation shall be eliminated as follows:
(a) Where a resident of Viet Nam derives income which under the law of Portugal and in accordance with this Agreement may be taxed in Portugal, Viet Nam shall allow as a credit against its tax on the income an amount equal to the tax paid in Portugal. The amount of credit, however, shall not exceed the amount of the Vietnamese tax on that income, profits or gains computed in accordance with the taxation laws and regulations of Viet Nam;
(b) Where a resident of Viet Nam derives income which in accordance with any provision of the Agreement are taxable only in Portugal, Viet Nam may nevertheless, in calculating the amount of tax on the remaining income of such resident in Viet Nam, take into account the exempted income.
2 -In Portugal, double taxation shall be eliminated as follows:
(a) Where a resident of Portugal derives income which, in accordance with the provisions of this Agreement, may be taxed in Viet Nam, Portugal shall allow as a deduction from the tax on the income of that resident an amount equal to the income tax paid in Viet Nam. Such deduction shall not, however, exceed that part of the tax on income, as computed before the deduction is given, which is attributable to the income which may be taxed in Viet Nam;
(b) Where in accordance with any provisions of the Agreement income derived by a resident of Portugal is exempt from tax in Portugal, Portugal may nevertheless, in calculating the amount of tax on the remaining income of such resident, take into account the exempted income;
(c) For the purpose of subparagraph (a) of paragraph 2, the term "income tax paid in Viet Nam" shall be deemed to include any amount which would have been payable as Vietnamese tax for any year but for an exemption or reduction of tax granted for that year or any part thereof under any of the following provisions:
(i) The Law on Business Income Tax of Viet Nam 2008 and the regulations made thereunder, as amended, in so far as they were in force on, and have not been modified since the date of signature of this Agreement, or have been modified since then only in minor respects so as not to affect their general character, and provided always that the competent authority of Viet Nam has certified that any such exemption from or reduction of Vietnamese tax given under these provisions has been granted in order to promote industrial, commercial, scientific or educational development in Viet Nam and the competent authority of Portugal has accepted that such exemption or reduction has been granted for such purpose; or
(ii) Any other provisions of Vietnamese law granting exemption from or reduction of Vietnamese income tax which may be introduced after the signature of this Agreement and which the competent authorities of the Contracting States agree are of a substantially similar character to the Law and regulations named in subparagraph (i), and subject always to certification and acceptance having taken place as provided for in subparagraph (i).
Article 23
Non-discrimination
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 Contracting State in the same circumstances, in particular with respect to residence, are or may be subjected.
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 Contracting State than the taxation levied on enterprises of that other Contracting State carrying on the same activities.
3 -Except where the provisions of paragraph 1 of article 9, paragraph 7 of article 11 or paragraph 7 of article 12 apply interest, royalties, technical fees 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.
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.
5 -The provisions of this Article 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.
6 -The provisions of this article shall apply only to the taxes covered by this Agreement.
Article 24
Mutual agreement procedure
1 -Where a person who is a resident of a Contracting State considers that the actions of the competent authority 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 that person is a resident. 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.
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 this Agreement. Any agreement reached shall be implemented notwithstanding any time limits in the domestic law of the Contracting States.
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.
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 25
Exchange of Information
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.
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.
3 -In no case shall the provisions of paragraphs 1 and 2 be construed so as to impose on a Contracting State the obligation:
(a) To carry out administrative measures at variance with the laws and administrative practice of that or of the other Contracting State;
(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;
(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).
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.
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 interest in a person.
Article 26
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 27
Entry into force
1 -This Agreement shall enter into force thirty days after the date of receipt of the latter of the notifications, in writing and through diplomatic channels, conveying the completion of the internal procedures of each Contracting State required for that purpose.
2 -The provisions of this Agreement shall have effect:
(a) In Viet Nam:
(i) In respect of taxes withheld at source, in relation to taxable amounts as derived on or after the first day of January following the calendar year in which the Agreement enters into force, and in subsequent calendar years; and
(ii) In respect of other Vietnamese taxes, in relation to income, profits, gains or capital arising on or after the first day of January following the calendar year in which the Agreement enters into force, and in subsequent calendar years; and
(b) In Portugal:
(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.
Article 28
Termination
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 to the other Contracting State, written notice of termination at least six months before the end of any calendar year beginning after the expiry of five years from the date of entry into force of the Agreement.
In such event, the Agreement shall cease to have effect:
(a) In Viet Nam:
(i) In respect of taxes withheld at source, in relation to taxable amounts as derived on or after the first day of January following the calendar year in which the notice of termination has been received, and in subsequent calendar years; and
(ii) In respect of other Vietnamese taxes, in relation to income, profits, gains or capital arising on or after the first day of January following the calendar year in which the notice of termination has been received, and in subsequent calendar years; and
(b) In Portugal:
(i) In respect of taxes withheld at source, the fact giving rise to them appearing on or after the first day of January following the calendar year in which the notice of termination has been received; and
(ii) In respect of other taxes, as to income arising in the fiscal year beginning on or after the first day of January following the calendar year in which the notice of termination has been received.
In witness whereof the undersigned, being duly authorized thereto, have signed this Agreement.
Done in duplicate at Lisbon this 3rd day of June of the year two thousand and fifteen in the Portuguese, Vietnamese and English languages, all texts being equally authentic. In case of divergence of interpretation of the text of this Agreement, the English text shall prevail.
For the Portuguese Republic:
Paulo Núncio, Secretary of State of Tax Affairs.
For the Socialist Republic of Viet Nam:
Tran Xuan Ha, Deputy Minister of Finance.
PROTOCOL TO THE AGREEMENT BETWEEN THE PORTUGUESE REPUBLIC AND THE SOCIALIST REPUBLIC OF VIET NAM 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 Socialist Republic of Viet Nam 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:
1 -Entitlement to the Benefits of the Agreement:
(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;
(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;
(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.
2 -With respect to articles 10, 11 and 12, if after the entry into force of this Agreement, Viet Nam has signed an Agreement or Convention for the avoidance of double taxation with a State which is a member of the European Union, and that Agreement or Convention contains lower withholding tax rates (including zero rates) than those provided for under this Agreement, these rates will automatically replace the rates of this Agreement, from the date of entry into force of the Agreement or Convention between Viet Nam and that State.
3 -The competent authorities of both Contracting States shall notify each other the procedures for applying the Agreement as provided for by their internal laws.
In witness whereof the undersigned, being duly authorized thereto, have signed this Protocol.
Done in duplicate at Lisbon this 3rd day of June of the year two thousand and fifteen in the Portuguese, Vietnamese and English languages, all texts being equally authentic. In case of any divergence of interpretation of the text of this Protocol, the English text shall prevail.
For the Portuguese Republic:
Paulo Núncio, Secretary of State of Tax Affairs.
For the Socialist Republic of Viet Nam:
Tran Xuan Ha, Deputy Minister of Finance.