Resolução

Resolução da Assembleia da República n.º 6/2002

Aprova, para ratificação, a Convenção entre a República Portuguesa e o Reino da Dinamarca para Evitar a Dupla Tributação e Prevenir a Evasão Fiscal em Matéria de Impostos sobre o Rendimento, assinada em Lisboa em 14 de Dezembro de 2000

Artigo 1.º

Pessoas visadas

Esta Convenção aplica-se às pessoas residentes de um ou de ambos os Estados Contratantes.

Artigo 2.º

Impostos visados

1 -Esta Convenção aplica-se aos impostos sobre o rendimento exigidos por um Estado Contratante, suas subdivisões políticas ou administrativas ou suas autarquias locais, seja qual for o sistema usado para a sua percepção.
2 -São considerados impostos sobre o rendimento todos os impostos incidentes sobre o rendimento total ou sobre parcelas do rendimento, incluídos os impostos sobre os ganhos derivados da alienação de bens mobiliários ou imobiliários, e os impostos sobre o montante global dos vencimentos ou salários pagos pelas empresas, bem como os impostos sobre as mais-valias.
3 -Os impostos actuais a que esta Convenção se aplica são, nomeadamente:
1. a)Na Dinamarca:
  1. i)O imposto sobre o rendimento para o Estado (indkomstskatten til staten);
  2. ii)O imposto sobre o rendimento para os municípios (den kommunale indkomstskat);
  3. iii)O imposto sobre o rendimento para os municípios dos condados (den amtskommunale indkomstskat);
    (a seguir referidos pela designação «imposto dinamarquês»);
2. b)Em Portugal:
  1. i)O imposto sobre o rendimento das pessoas singulares (IRS);
  2. ii)O imposto sobre o rendimento das pessoas colectivas (IRC);
  3. iii)A derrama (imposto local sobre o imposto sobre o rendimento das pessoas colectivas);
    (a seguir referidos pela designação «imposto português»).
4 -A Convenção será também aplicável aos impostos de natureza idêntica ou substancialmente similar que entrem em vigor posteriormente à data da assinatura da Convenção e que venham a acrescer aos actuais ou a substituí-los. As autoridades competentes dos Estados Contratantes comunicarão uma à outra as modificações importantes introduzidas nas respectivas legislações fiscais.

Artigo 3.º

Definições gerais

1 -Para efeitos desta Convenção, a não ser que o contexto exija interpretação diferente:
1. a)As expressões «um Estado Contratante» e «o outro Estado Contratante» significam a Dinamarca ou Portugal, consoante resulte do contexto;
2. b)O termo «Dinamarca» designa o Reino da Dinamarca, incluindo qualquer área fora do mar territorial da Dinamarca que, em conformidade com o direito internacional, tenha sido ou venha a ser designada, de acordo com a legislação da Dinamarca, como uma área dentro da qual a Dinamarca pode exercer direitos soberanos relativamente à prospecção e exploração dos recursos naturais do leito do mar ou do seu subsolo e às águas sobrejacentes, bem como a outras actividades de prospecção e de exploração económica da área; o presente termo não compreende as ilhas Faroe e a Gronelândia;
3. c)O termo «Portugal» designa o território da República Portuguesa situado no continente europeu, os arquipélagos dos Açores e da Madeira, o respectivo mar territorial e bem assim qualquer outra zona onde, em conformidade com a legislação portuguesa e com o direito internacional, a República Portuguesa tem direitos soberanos ou jurisdição relativamente à prospecção e à exploração, à conservação e à gestão dos recursos naturais, vivos ou não, das águas sobrejacentes ao leito do mar e do leito do mar e seu subsolo;
4. d)O termo «pessoa» compreende uma pessoa singular, uma sociedade e qualquer outro agrupamento de pessoas;
5. e)O termo «sociedade» significa qualquer pessoa colectiva ou qualquer entidade que é tratada como pessoa colectiva para fins tributários;
6. f)As expressões «empresa de um Estado Contratante» e «empresa do outro Estado Contratante» significam, respectivamente, uma empresa explorada por um residente de um Estado Contratante e uma empresa explorada por um residente do outro Estado Contratante;
7. g)A expressão «tráfego internacional» significa qualquer transporte efectuado por um navio ou aeronave explorados por uma empresa de um Estado Contratante, excepto se o navio ou a aeronave for explorado somente entre lugares situados no outro Estado Contratante;
8. h)A expressão «autoridade competente» significa:
  1. i)Na Dinamarca: o Ministro da Tributação ou o seu representante autorizado;
  2. ii)Em Portugal: o Ministro das Finanças, o director-geral dos Impostos ou o seu representante autorizado;
9. i)O termo «nacional» designa:
  1. i)Toda a pessoa singular que tenha a nacionalidade de um Estado Contratante;
  2. ii)Toda a pessoa colectiva, sociedade de pessoas ou associação constituída de harmonia com a legislação em vigor num Estado Contratante.
2 -No que se refere à aplicação da Convenção por um Estado Contratante, em qualquer momento, qualquer expressão não definida de outro modo 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 a Convenção se aplica, prevalecendo qualquer significado decorrente da referida legislação fiscal sobre o que resulte das outras leis desse Estado.

Artigo 4.º

Residente

1 -Para efeitos desta Convenção, 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 direcção ou a qualquer outro critério de natureza similar, e aplica-se igualmente a esse Estado, a uma sua subdivisão política ou administrativa ou autarquia local. Todavia, esta expressão não compreende as pessoas que só estão sujeitas a imposto nesse Estado relativamente 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 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 permanece 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 for 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 sua direcção efectiva.

Artigo 5.º

Estabelecimento estável

1 -Para efeitos desta Convenção, a expressão «estabelecimento estável» significa uma instalação fixa através da qual a empresa exerça toda ou parte da sua actividade.
2 -A expressão «estabelecimento estável» compreende, nomeadamente:
1. a)Um local de direcção;
2. b)Uma sucursal;
3. c)Um escritório;
4. d)Uma fábrica;
5. e)Uma oficina; e
6. f)Uma mina, um poço de petróleo ou de gás, uma pedreira ou qualquer outro local de extracção de recursos naturais.
3 -a) Um estaleiro de construção ou um projecto de construção ou de montagem só constitui um estabelecimento estável se a sua duração exceder seis meses.
1. b)Com ressalva do disposto nos n.os 4, 6 e 7 deste artigo, considera-se que uma empresa de um Estado Contratante que preste serviços, incluindo serviços de consultoria, através de empregados ou de outro pessoal, no outro Estado Contratante, tem um estabelecimento estável nesse outro Estado, mas apenas se a referida actividade tiver uma duração superior a 6 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, expor ou entregar bens ou mercadorias pertencentes à empresa;
2. b)Um depósito de bens ou de mercadorias pertencentes à empresa mantido unicamente para os armazenar, expor ou entregar;
3. c)Um depósito de bens ou de mercadorias pertencentes à empresa mantido unicamente para serem transformadas por outra empresa;
4. d)Uma instalação fixa mantida unicamente para comprar bens ou mercadorias ou reunir informações para a empresa;
5. e)Uma instalação fixa mantida unicamente para exercer, para a empresa, qualquer outra actividade de carácter preparatório ou auxiliar;
6. f)Uma instalação fixa mantida unicamente para o exercício de qualquer combinação das actividades referidas nas alíneas a) a e), desde que a actividade de conjunto da instalação fixa resultante desta combinação seja de carácter preparatório ou auxiliar.
5 -Não obstante o disposto nos n.os 1 e 2, quando uma pessoa, que não seja um agente independente, a que é aplicável o n.º 6, actue por conta de uma empresa e tenha e habitualmente exerça num Estado Contratante poderes para concluir contratos em nome da empresa, considerar-se-á que esta empresa tem um estabelecimento estável nesse Estado relativamente a qualquer actividade que essa pessoa exerça para a empresa, a não ser que as actividades de tal pessoa se limitem às indicadas 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 as disposições desse número.
6 -Não se considera que uma empresa tem um estabelecimento estável num Estado Contratante pelo simples facto de exercer a sua actividade nesse Estado por intermédio de um corretor, de um comissário-geral ou de qualquer outro agente independente, desde que essas pessoas actuem no âmbito normal da sua actividade.
7 -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 actividade nesse outro Estado (quer seja através de um estabelecimento estável, quer de outro modo) não é, por si, bastante para fazer de qualquer dessas sociedades estabelecimento estável da outra.

Artigo 6.º

Rendimentos dos 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.
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 de 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, barcos e aeronaves não são considerados bens imobiliários.
3 -O disposto no n.º 1 aplica-se aos rendimentos derivados da utilização directa, do arrendamento ou de qualquer outra forma de utilização dos bens imobiliários.
As disposições precedentes são igualmente aplicáveis ao rendimento de bens mobiliários ou ao rendimento de serviços conexos com o uso ou a concessão do uso de bens imobiliários, que, em conformidade com a legislação tributária do Estado Contratante em que a propriedade em questão está situada, é assimilado ao rendimento de 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.

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 actividade no outro Estado Contratante por meio de um estabelecimento estável aí situado. Se a empresa exercer a sua actividade deste modo, os seus lucros podem ser tributados no outro Estado, mas unicamente na medida em que forem imputáveis a esse estabelecimento estável.
2 -Com ressalva do disposto no n.º 3, quando uma empresa de um Estado Contratante exercer a sua actividade no outro Estado Contratante por meio 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 actividades ou actividades 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 as despesas que tiverem sido feitas para realização dos fins prosseguidos por esse estabelecimento estável, incluindo as despesas de direcção e as despesas gerais de administração efectuadas com o fim referido, quer no Estado em que esse estabelecimento estável estiver situado, quer fora dele. Todavia, não é autorizada a referida dedução relativamente às importâncias, se as houver, pagas (salvo como reembolso de despesas efectivas) pelo estabelecimento estável à sede da empresa ou a um dos seus outros escritórios, a título de royalties, honorários ou outros pagamentos similares como retribuição pelo uso de patentes ou de outros direitos, ou a título de comissão por serviços específicos prestados ou por gestão, ou, exceptuado o caso de uma empresa bancária, a título de juros sobre empréstimo efectuado ao estabelecimento estável. De igual modo, na determinação dos lucros de um estabelecimento estável não serão tidas em consideração as importâncias cobradas (salvo como reembolso de despesas efectivas) pelo estabelecimento estável à sede da empresa ou a qualquer dos seus escritórios, a título de royalties, honorários ou outros pagamentos similares como retribuição pelo uso de patentes ou de outros direitos, ou a título de comissão por serviços específicos prestados ou por gestão, ou, exceptuado o caso de uma empresa bancária, a título de juros sobre empréstimo efectuado à sede da empresa ou a um dos seus outros escritórios.
Nenhuma disposição do presente número autoriza, porém, a dedução de despesas que não seriam dedutíveis se o estabelecimento estável constituísse uma empresa distinta.
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, a disposição do n.º 2 não impedirá esse Estado Contratante de determinar os lucros tributáveis de acordo com a repartição usual; o método de repartição adoptado deve, no entanto, conduzir a um resultado conforme com os princípios enunciados neste artigo.
5 -Nenhum lucro será imputado a um estabelecimento estável pelo facto da simples compra de bens ou de mercadorias, por esse estabelecimento estável, para a empresa.
6 -Para efeitos dos números precedentes, os lucros a imputar ao estabelecimento estável serão calculados, 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 desta Convenção, as respectivas disposições não serão afectadas pelas deste artigo.

Artigo 8.º

Lucros do tráfego internacional

1 -Os lucros de uma empresa de um Estado Contratante provenientes da exploração de navios ou aeronaves no tráfego internacional só podem ser tributados nesse Estado.
2 -Os lucros de uma empresa de um Estado Contratante provenientes do uso, manutenção ou aluguer de contentores utilizados no transporte de bens ou de mercadorias no tráfego internacional, quando o referido uso, manutenção ou aluguer seja de carácter ocasional em relação à exploração de navios ou aeronaves no tráfego internacional, só podem ser tributados nesse Estado.
3 -O disposto no n.º 1 aplica-se igualmente aos lucros auferidos da participação num pool, numa exploração em comum ou num organismo internacional de exploração.
4 -Sempre que empresas de países distintos acordem em explorar meios de transporte no tráfego internacional através de um consórcio comercial, as disposições dos n.os 1 e 2 aplicar-se-ão apenas à fracção dos lucros correspondente à participação detida nesse consórcio por uma sociedade residente de um Estado Contratante.

Artigo 9.º

Empresas associadas

1 -Quando:
1. a)Uma empresa de um Estado Contratante participar, directa ou indirectamente, na direcção, no controlo ou no capital de uma empresa do outro Estado Contratante; ou
2. b)As mesmas pessoas participarem, directa ou indirectamente, na direcção, 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, estiverem ligadas por condições aceites ou impostas que difiram das que seriam estabelecidas entre empresas independentes, os rendimentos 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 rendimentos dessa empresa e, consequentemente, tributados.
2 -Quando um Estado Contratante incluir nos rendimentos de uma empresa desse Estado - e tributar nessa conformidade - os rendimentos pelos quais uma empresa do outro Estado Contratante foi tributada nesse outro Estado e os rendimentos incluídos deste modo constituírem rendimentos que teriam sido obtidos pela empresa do primeiro Estado se as condições impostas entre as duas empresas tivessem sido as condições que teriam sido estabelecidas entre empresas independentes, esse outro Estado procederá ao ajustamento adequado do montante do imposto aí cobrado sobre os rendimentos referidos, se o outro Estado Contratante considerar o ajustamento justificado. Na determinação deste ajustamento, serão tomadas em consideração as outras disposições desta Convenção 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.
2 -Esses dividendos podem, no entanto, 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 efectivo dos dividendos for um residente do outro Estado Contratante, o imposto assim estabelecido não excederá 10% do montante bruto dos dividendos.
O disposto no parágrafo precedente não é aplicável no que se refere aos dividendos pagos por uma sociedade residente de um Estado Contratante a uma sociedade residente do outro Estado Contratante, em relação às quais são aplicáveis as disposições da directiva sobre o regime fiscal comum aplicável às sociedades-mães e sociedades afiliadas de Estados-Membros diferentes (90/435/CEE), com as alterações que venham a ser eventualmente introduzidas.
As autoridades competentes dos Estados Contratantes estabelecerão, de comum acordo, a forma de aplicar este limite.
Este número não afecta a tributação da sociedade pelos lucros dos quais os dividendos são pagos.
3 -O termo «dividendos», usado neste artigo, significa os rendimentos provenientes de acções, acções ou bónus de fruição, partes de minas, partes de fundador ou outros direitos, com excepção dos créditos com participação nos lucros, assim como os rendimentos derivados de outras partes sociais sujeitos ao mesmo regime fiscal que os rendimentos de acções pela legislação do Estado de que é residente a sociedade que os distribui.
O termo «dividendos», usado neste artigo, compreende também os lucros pagos nos termos de um acordo de participação nos lucros (associação em participação).
4 -O disposto nos n.os 1 e 2 não é aplicável se o beneficiário efectivo dos dividendos, residente de um Estado Contratante, exercer no outro Estado Contratante de que é residente a sociedade que paga os dividendos uma actividade industrial ou comercial, através de um estabelecimento estável aí situado, ou uma profissão independente, por meio de uma instalação fixa aí situada, e a participação relativamente à qual os dividendos são pagos estiver efectivamente 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 não poderá exigir nenhum imposto sobre os dividendos pagos pela sociedade, excepto na medida em que esses dividendos forem pagos a um residente desse outro Estado ou na medida em que a participação relativamente à qual os dividendos são pagos estiver efectivamente ligada a um estabelecimento estável ou a uma instalação fixa situado nesse outro Estado, 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.

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.
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 efectivo dos juros for um residente do outro Estado Contratante, o imposto assim estabelecido não excederá 10% do montante bruto dos juros. As autoridades competentes dos Estados Contratantes estabelecerão, de comum acordo, a forma de aplicar este limite.
3 -Não obstante o disposto no n.º 2, os juros provenientes de um Estado Contratante serão isentos de imposto nesse Estado:
1. a)Se o devedor desses juros for esse Estado, uma sua subdivisão política ou administrativa ou autarquia local, o banco central ou instituições que exerçam funções públicas; ou
2. b)Se os juros forem pagos ao outro Estado Contratante, a uma sua subdivisão política ou administrativa ou autarquia local, ao banco central ou a qualquer outra instituição (incluindo uma instituição financeira) acordada entre as autoridades competentes de ambos os Estados Contratantes.
4 -O termo «juros», usado neste artigo, significa os rendimentos de créditos de qualquer natureza, com ou sem garantia hipotecária e com ou sem uma cláusula de participação nos lucros do devedor, e, nomeadamente, os rendimentos da dívida pública e de obrigações, incluindo os prémios atinentes a esses títulos.
5 -O disposto nos n.os 1, 2 e 3 não é aplicável se o beneficiário efectivo dos juros, residente de um Estado Contratante, exercer no outro Estado Contratante de que provêm os juros uma actividade industrial ou comercial por meio de um estabelecimento estável aí situado, ou uma profissão independente por meio de uma instalação fixa aí situada, e o crédito relativamente ao qual os juros são pagos estiver efectivamente 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, tiver num Estado Contratante um estabelecimento estável ou uma instalação fixa em relação ao qual haja sido contraída a obrigação pela qual os juros são pagos e esse estabelecimento estável ou essa instalação fixa suporte o pagamento desses juros, tais juros são considerados provenientes do Estado em que o estabelecimento estável ou a instalação fixa estiver situado.
7 -Quando, devido a relações especiais existentes entre o devedor e o beneficiário efectivo ou entre ambos e qualquer outra pessoa, o montante dos juros pagos, tendo em conta o crédito pelo qual são pagos, exceder o montante que seria acordado entre o devedor e o beneficiário efectivo na ausência de tais relações, as disposições deste artigo são aplicáveis apenas a este último montante. Nesse caso, o excesso pode continuar a ser tributado de acordo com a legislação de cada Estado Contratante, tendo em conta as outras disposições desta Convenção.

Artigo 12.º

Royalties

1 -Os royalties provenientes de um Estado Contratante e pagos a um residente do outro Estado Contratante podem ser tributados nesse outro Estado.
2 -No entanto, esses royalties podem ser igualmente tributados no Estado Contratante de que provêm e de acordo com a legislação desse Estado, mas se o beneficiário efectivo dos royalties for um residente do outro Estado Contratante, o imposto assim estabelecido não excederá 10% do montante bruto dos royalties.
As autoridades competentes dos Estados Contratantes estabelecerão, de comum acordo, a forma de aplicar este limite.
3 -O termo «royalties», usado neste 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 filmes cinematográficos e filmes ou gravações para difusão pela rádio ou pela 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 sector industrial, comercial ou científico.
O termo «royalties» compreende igualmente as remunerações relativas a assistência técnica em conexão com o uso ou a concessão do uso dos direitos de autor, bens ou informações referidos no presente número.
4 -O disposto nos n.os 1 e 2 não é aplicável se o beneficiário efectivo dos royalties, residente de um Estado Contratante, exercer no outro Estado Contratante de que provêm os royalties uma actividade industrial ou comercial por meio de um estabelecimento estável aí situado, ou uma profissão independente por meio de uma instalação fixa aí situada, e o direito ou bem relativamente aos quais os royalties são pagos estiver efectivamente 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.
5 -Os royalties consideram-se provenientes de um Estado Contratante quando o devedor for um residente desse Estado. Todavia, quando o devedor dos royalties, seja ou não residente de um Estado Contratante, tiver num Estado Contratante um estabelecimento estável ou uma instalação fixa em relação ao qual haja sido contraída a obrigação pela qual os royalties são pagos e esse estabelecimento estável ou instalação fixa suporte o pagamento desses royalties, tais royalties são considerados provenientes do Estado em que o estabelecimento estável ou a instalação fixa estiver situado.
6 -Quando, devido a relações especiais existentes entre o devedor e o beneficiário efectivo dos royalties ou entre ambos e qualquer outra pessoa, o montante dos royalties, tendo em conta o uso, direito ou informação pelo qual são pagos, exceder o montante que seria acordado entre o devedor e o beneficiário efectivo na ausência de tais relações, as disposições deste artigo são aplicáveis apenas a este último montante. Neste caso, o excesso pode continuar a ser tributado de acordo com a legislação de cada Estado Contratante, tendo em conta as outras disposições desta Convenção.

Artigo 13.º

Mais-valias

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 activo de um estabelecimento estável que uma empresa de um Estado Contratante tenha no outro Estado Contratante ou de bens mobiliários afectos 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 auferidos por um residente de um Estado Contratante provenientes da alienação de navios ou aeronaves utilizados no tráfego internacional ou de bens mobiliários afectos à exploração desses navios ou aeronaves só podem ser tributados nesse Estado.
4 -Os ganhos auferidos por uma empresa de um Estado Contratante provenientes da alienação de contentores usados no transporte de bens e de mercadorias no tráfego internacional, nos termos do n.º 2 do artigo 8.º, só podem ser tributados nesse Estado.
5 -Os ganhos provenientes da alienação de quaisquer bens, com excepção dos bens referidos nos n.os 1, 2, 3 e 4, só podem ser tributados no Estado Contratante de que o alienante é residente.
6 -Relativamente aos ganhos auferidos por um consórcio comercial, que procede à exploração de meios de transporte no tráfego internacional, nos termos do n.º 4 do artigo 8.º, as disposições dos n.os 3 e 4 aplicar-se-ão apenas à fracção dos ganhos correspondente à participação detida nesse consórcio por uma sociedade residente de um Estado Contratante.

Artigo 14.º

Profissões independentes

1 -Os rendimentos obtidos por um residente de um Estado Contratante pelo exercício de uma profissão liberal ou de outras actividades de carácter independente só podem ser tributados nesse Estado. Todavia, nas circunstâncias a seguir indicadas, tais rendimentos podem ser tributados no outro Estado Contratante:
1. a)Se esse residente dispuser de forma habitual, nesse outro Estado, de uma instalação fixa para o exercício das suas actividades; nesse caso, só pode ser tributada nesse outro Estado Contratante a fracção dos rendimentos imputável a essa instalação fixa; ou
2. b)Se o residente permanecer no outro Estado Contratante durante um período ou períodos cuja duração total seja igual ou superior a 183 dias em qualquer período de 12 meses; nesse caso, só pode ser tributada nesse outro Estado Contratante a fracção dos rendimentos auferidos das suas actividades exercidas no outro Estado.
2 -A expressão «profissão liberal» abrange, em especial, as actividades independentes de carácter científico, literário, artístico, educativo ou pedagógico, bem como as actividades independentes de médicos, advogados, engenheiros, arquitectos, dentistas e contabilistas.

Artigo 15.º

Profissões dependentes

1 -Com ressalva do disposto nos artigos 16.º, 18.º e 19.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.
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 só podem ser tributadas no primeiro Estado Contratante mencionado se:
1. a)O beneficiário permanecer no outro Estado 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;
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 deste artigo, as remunerações de um emprego exercido a bordo de um navio ou de uma aeronave explorado no tráfego internacional por uma empresa de um Estado Contratante podem ser tributadas nesse Estado.

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 de fiscalização (em Portugal, conselho fiscal) ou de outro órgão análogo de uma sociedade residente do outro Estado Contratante podem ser tributadas nesse outro Estado. Todavia, o artigo 15.º aplicar-se-á relativamente ao exercício de uma actividade de natureza permanente ou regular.

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 espectáculos, tal como artista de teatro, cinema, rádio ou televisão, ou de músico, bem como de desportista, provenientes das suas actividades pessoais exercidas nessa qualidade no outro Estado Contratante, podem ser tributados nesse outro Estado.
2 -Não obstante o disposto nos artigos 7.º, 14.º e 15.º, os rendimentos da actividade exercida pessoalmente pelos profissionais de espectáculos ou desportistas, nessa qualidade, atribuídos a uma outra pessoa, podem ser tributados no Estado Contratante em que são exercidas essas actividades dos profissionais de espectáculos ou dos desportistas.
3 -O disposto nos n.os 1 e 2 não é aplicável aos rendimentos provenientes de actividades exercidas num Estado Contratante por artistas ou desportistas desde que a deslocação a esse Estado seja suportada, total ou principalmente, por fundos públicos de um ou de ambos os Estados Contratantes, de uma sua subdivisão política ou administrativa ou autoridade local. Nesse caso, os rendimentos só podem ser tributados no Estado Contratante de que o profissional de espectáculos ou o desportista é residente.

Artigo 18.º

Pensões, contribuições para a segurança social e pagamentos similares

1 -Os pagamentos auferidos por uma pessoa singular, residente de um Estado Contratante, ao abrigo da legislação sobre segurança social do outro Estado Contratante, ou de qualquer outro regime a partir de fundos criados por esse Estado, por uma sua subdivisão política ou administrativa ou autarquia local, podem ser tributados nesse outro Estado.
2 -Com ressalva do disposto no n.º 1 deste artigo e no n.º 1 do artigo 19.º, as pensões e outras remunerações similares provenientes de um Estado Contratante pagas a um residente do outro Estado Contratante, em consequência de um emprego anterior ou não, só podem ser tributadas no outro Estado Contratante, a menos que:
1. a)As quotizações pagas pelo beneficiário para o regime de pensões tenham sido deduzidas do rendimento tributável do beneficiário no primeiro Estado Contratante mencionado, de acordo com a legislação desse Estado; ou
2. b)As quotizações pagas por uma entidade patronal não tenham constituído rendimento tributável do beneficiário no primeiro Estado Contratante mencionado, de acordo com a legislação desse Estado.
  Nesse caso, as pensões podem ser tributadas no primeiro Estado Contratante mencionado.
3 -As pensões consideram-se provenientes de um Estado Contratante se forem pagas por um fundo de pensões ou por outra instituição similar que faculte regimes de pensões em que as pessoas singulares podem participar a fim de assegurarem benefícios de reforma, desde que tal instituição seja criada, reconhecida para efeitos fiscais e controlada de acordo com a legislação desse Estado.

Artigo 19.º

Funções públicas

1 -Os salários, vencimentos e outras remunerações similares, incluindo as pensões, 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.
2 -O disposto nos artigos 15.º, 16.º, 17.º e 18.º aplica-se aos salários, vencimentos e outras remunerações similares, e bem assim às pensões, pagos em consequência de serviços prestados em conexão com uma actividade comercial ou industrial exercida por um Estado Contratante ou por uma sua subdivisão política ou administrativa ou autarquia local.

Artigo 20.º

Estudantes

1 -Um estudante ou um estagiário que é ou foi residente de um Estado Contratante imediatamente antes de se deslocar ao outro Estado Contratante e que permanece nesse outro Estado unicamente com o propósito da sua educação ou formação fica isento de imposto nesse outro Estado relativamente:
1. a)Aos pagamentos que lhe são efectuados por pessoas residentes fora desse outro Estado para fins da sua manutenção, educação ou formação; e
2. b)À remuneração de um emprego nesse outro Estado que não exceda (euro) 3000, durante qualquer ano fiscal desse outro Estado, desde que tal emprego esteja directamente relacionado com os seus estudos ou seja necessário para fins da sua manutenção.
2 -Os benefícios do presente artigo são extensivos apenas ao período de tempo razoável ou habitualmente exigido para concluir a educação ou a formação levada a efeito, mas em caso algum uma pessoa singular poderá usufruir dos benefícios do presente artigo durante mais de cinco anos consecutivos a contar da data da sua primeira deslocação a esse outro Estado Contratante.

Artigo 21.º

Actividades conexas com estudos preliminares, prospecção ou extracção de hidrocarbonetos

1 -Não obstante o disposto nos artigos 5.º e 14.º, considera-se que um residente de um Estado Contratante que exerce actividades conexas com estudos preliminares, prospecção ou extracção de hidrocarbonetos situados no outro Estado Contratante leva a efeito, relativamente a essas actividades, uma actividade económica nesse outro Estado através de um estabelecimento estável, ou desenvolve uma profissão independente a partir de uma instalação fixa aí situada.
2 -O disposto no n.º 1 não se aplica quando as actividades são levadas a efeito durante um período ou períodos que não excedam, no total, 30 dias em qualquer período de 12 meses. Todavia, para efeitos deste número, considera-se que as actividades levadas a efeito por uma empresa associada de uma outra empresa, nos termos do artigo 9.º, são exercidas pela empresa de que é associada se as actividades em causa forem substancialmente idênticas às actividades exercidas pela última empresa mencionada.
3 -Não obstante o disposto nos n.os 1 e 2, os lucros auferidos por uma empresa de um Estado Contratante provenientes do transporte por navios ou aeronaves de provisões ou de pessoal para um local onde são levadas a efeito actividades offshore conexas com estudos preliminares, prospecção ou extracção de hidrocarbonetos no outro Estado Contratante, ou da utilização de rebocadores e de embarcações similares em conexão com essas actividades, só podem ser tributados no primeiro Estado mencionado.
4 -Os salários, vencimentos e outras remunerações similares auferidos por uma pessoa singular residente de um Estado Contratante em consequência de um emprego exercido a bordo de um navio ou de uma aeronave, de um rebocador ou de uma embarcação, tal como previsto nos termos do n.º 3, são tributados em conformidade com o disposto no n.º 3 do artigo 15.º

Artigo 22.º

Outros rendimentos

1 -Os elementos do rendimento de um residente de um Estado Contratante, donde quer que provenham, não tratados nos artigos anteriores desta Convenção só podem ser tributados nesse Estado.
2 -O disposto no n.º 1 não se aplica ao rendimento que não seja rendimento de bens imobiliários, como são definidos no n.º 2 do artigo 6.º, auferido por um residente de um Estado Contratante que exerce actividade no outro Estado Contratante por meio de um estabelecimento estável nele situado ou que exerce nesse outro Estado uma profissão independente através de uma instalação fixa nele situada, estando o direito ou a propriedade, em relação aos quais o rendimento é pago, efectivamente ligado com esse estabelecimento estável ou instalação fixa. Neste caso, são aplicáveis as disposições do artigo 7.º ou do artigo 14.º, consoante o caso.
3 -Não obstante o disposto nos n.os 1 e 2, os elementos do rendimento de um residente de um Estado Contratante não tratados nos artigos anteriores desta Convenção auferidos no outro Estado Contratante também podem ser tributados nesse outro Estado.

Artigo 23.º

Eliminação da dupla tributação

A dupla tributação será eliminada do seguinte modo:

1) Na Dinamarca:

a)Com ressalva do disposto na alínea c), quando um residente da Dinamarca obtiver rendimentos que, em conformidade com o disposto nesta Convenção, possam ser tributados em Portugal, a Dinamarca deduzirá do imposto sobre o rendimento desse residente uma importância equivalente ao imposto sobre o rendimento pago em Portugal;
b)A importância deduzida não poderá, contudo, exceder a fracção do imposto sobre o rendimento, calculado antes da dedução, correspondente aos rendimentos que podem ser tributados em Portugal;
c)Quando um residente da Dinamarca obtiver rendimentos que, de acordo com o disposto nesta Convenção, só podem ser tributados em Portugal, a Dinamarca pode incluir esse rendimento na base tributável, mas deduzirá do imposto sobre o rendimento a fracção do imposto sobre o rendimento ou do imposto sobre o capital imputável ao rendimento auferido de Portugal;
d)Quando um residente de Portugal obtiver rendimentos que, de acordo com o artigo 18.º, podem ser tributados na Dinamarca, a Dinamarca deduzirá do imposto sobre esse rendimento uma importância correspondente ao imposto sobre o rendimento pago em Portugal. A importância deduzida não poderá, contudo, exceder a fracção do imposto sobre o referido rendimento, calculado antes da dedução, correspondente aos rendimentos que podem ser tributados em Portugal nos termos do disposto no artigo 18.º;
2) Em Portugal:
a)Quando um residente de Portugal obtiver rendimentos que, de acordo com o disposto nesta Convenção, possam ser tributados na Dinamarca, Portugal deduzirá do imposto sobre o rendimento desse residente uma importância equivalente ao imposto sobre o rendimento pago na Dinamarca. A importância deduzida não poderá, contudo, exceder a fracção do imposto sobre o rendimento, calculado antes da dedução, correspondente aos rendimentos que podem ser tributados na Dinamarca;
b)Quando, de acordo com o disposto nesta Convenção, os rendimentos obtidos por um residente de Portugal forem isentos de imposto neste Estado, Portugal poderá, contudo, ao calcular o quantitativo do imposto sobre os restantes rendimentos desse residente, ter em conta os rendimentos isentos.

Artigo 24.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 que se encontrem na mesma situação, em especial no que se refere à residência. Não obstante o estabelecido no artigo 1.º, esta disposição aplica-se também às pessoas singulares que não são residentes de um ou de ambos os Estados Contratantes.
2 -Os apátridas residentes de um Estado Contratante não ficarão sujeitos num 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 Estado que se encontrem na mesma situação, em especial no que se refere à residência.
3 -A tributação de um estabelecimento estável que uma empresa de um Estado Contratante tenha no outro Estado Contratante não será nesse outro Estado menos favorável do que a das empresas desse outro Estado que exerçam as mesmas actividades. Esta disposição não poderá ser interpretada no sentido de obrigar um Estado Contratante a conceder aos residentes do outro Estado Contratante as deduções pessoais, abatimentos e reduções para efeitos fiscais atribuídos em função do estado civil ou encargos familiares concedidos aos seus próprios residentes.
4 -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 6 do artigo 12.º, os juros, royalties e outras importâncias pagos por uma empresa de um Estado Contratante a um residente do outro Estado Contratante serão dedutíveis, para efeitos da determinação do lucro tributável dessa empresa, como se fossem pagos a um residente do primeiro Estado mencionado.
5 -As empresas de um Estado Contratante cujo capital, total ou parcialmente, directa ou indirectamente, seja possuído 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 as empresas similares desse primeiro Estado mencionado.
6 -Não obstante o disposto no artigo 2.º, as disposições deste artigo aplicar-se-ão aos impostos de qualquer natureza ou denominação.

Artigo 25.º

Procedimento amigável

1 -Quando uma pessoa considerar que as medidas tomadas por um Estado Contratante ou por ambos os Estados Contratantes conduzem ou poderão conduzir, em relação a si, a uma tributação não conforme com o disposto nesta Convenção, poderá, independentemente dos recursos estabelecidos pela legislação nacional desses Estados, submeter o seu caso à autoridade competente do Estado Contratante de que é residente ou, se o seu caso estiver compreendido no n.º 1 do artigo 24.º, à do Estado Contratante de que é nacional. 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 na Convenção.
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 a Convenção. O acordo alcançado será aplicado pelas autoridades competentes 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 da Convenção. Poderão também consultar-se a fim de eliminar a dupla tributação em casos não previstos pela Convenção.
4 -As autoridades competentes dos Estados Contratantes poderão comunicar directamente entre si, inclusivamente através de uma comissão mista constituída por essas autoridades ou pelos seus representantes, a fim de chegarem a acordo nos termos indicados nos números anteriores.

Artigo 26.º

Troca de informações

1 -As autoridades competentes dos Estados Contratantes trocarão entre si as informações necessárias para aplicar as disposições desta Convenção ou as das leis internas dos Estados Contratantes relativas aos impostos abrangidos pela Convenção, na medida em que a tributação nelas prevista não seja contrária a esta Convenção. A troca de informações não é restringida pelo disposto no artigo 1.º As informações obtidas por um Estado Contratante serão consideradas secretas, 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 órgãos administrativos) encarregadas do lançamento ou cobrança dos impostos, ou dos procedimentos declarativos ou executivos relativos a impostos, ou da decisão de recursos referentes aos impostos abrangidos pela Convenção. Essas pessoas ou autoridades utilizarão as informações assim obtidas apenas para os fins referidos. Poderão utilizar essas informações no decurso de audiências públicas de tribunais ou em decisões judiciais.
2 -O disposto no n.º 1 nunca poderá 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.

Artigo 27.º

Membros de missões diplomáticas e de postos consulares

O disposto na presente Convenção não afectará os privilégios fiscais dos membros de missões diplomáticas ou de postos consulares em virtude das regras gerais de direito internacional ou das disposições de acordos especiais.

Artigo 28.º

Extensão territorial

1 -Esta Convenção poderá tornar-se extensiva, nos termos presentes ou com as necessárias modificações, a qualquer parte do território dos Estados Contratantes especificamente excluída da sua aplicação ou a qualquer Estado ou território por cujas relações internacionais a Dinamarca seja responsável, com uma tributação de natureza substancialmente idêntica à dos impostos a que se aplica a Convenção. Tal extensão tornar-se-á efectiva na data, com as modificações e nas condições, incluindo as relativas à denúncia, que sejam especificadas e acordadas entre os Estados Contratantes através de troca de notas diplomáticas ou segundo outro procedimento conforme com as respectivas disposições constitucionais.
2 -A não ser que seja acordado de outro modo entre os dois Estados Contratantes, a denúncia da Convenção por um deles, nos termos do artigo 30.º, implicará igualmente, segundo as condições previstas nesse artigo, a denúncia da Convenção relativamente à sua aplicação a qualquer parte do território dos Estados Contratantes ou a qualquer Estado ou território a que, nos termos do presente artigo, se tenha tornado extensiva.

Artigo 29.º

Entrada em vigor

A presente Convenção entrará em vigor no dia subsequente à última das datas das comunicações feitas, por escrito, pelos respectivos Governos relativamente ao cumprimento das formalidades exigidas constitucionalmente pelos respectivos Estados, e as suas disposições aplicar-se-ão:

i)Aos impostos devidos na fonte cujo facto gerador surja em ou a partir de 1 de Janeiro do ano imediatamente seguinte ao da entrada em vigor da Convenção;
1. ii)Aos demais impostos, relativamente aos rendimentos realizados no ano fiscal com início em ou a partir de 1 de Janeiro do ano imediatamente seguinte ao da entrada em vigor da Convenção.

Artigo 30.º

Denúncia

A presente Convenção permanecerá em vigor enquanto não for denunciada por um Estado Contratante. Qualquer Estado Contratante pode denunciar a Convenção, por via diplomática, mediante um aviso prévio, por escrito, de pelo menos seis meses antes do termo de qualquer ano civil depois de decorrido um período de cinco anos a contar da data da respectiva entrada em vigor. Nesse caso, a Convenção deixará de se aplicar:

i)Aos impostos devidos na fonte cujo facto gerador surja em ou a partir de 1 de Janeiro do ano imediatamente seguinte à data em que o período especificado no referido aviso de denúncia expira;
1. ii)Aos demais impostos, relativamente aos rendimentos realizados no ano fiscal com início em ou a partir de 1 de Janeiro do ano imediatamente seguinte à data em que o período especificado no referido aviso de denúncia expira.
  Em testemunho do qual, os signatários, devidamente autorizados para o efeito pelos respectivos Governos, assinaram a presente Convenção.
  Feito em duplicado, em Lisboa, aos 14 dias do mês de Dezembro de 2000, nas línguas portuguesa, dinamarquesa e inglesa, sendo os três textos igualmente autênticos. Em caso de divergência, prevalecerá o texto inglês.
  Pela República Portuguesa:
  (ver assinatura no documento original)
  Pelo Reino da Dinamarca:
  (ver assinatura no documento original)
  PROTOCOLO
  No momento de proceder à assinatura, nesta data, da Convenção entre a República Portuguesa e o Reino da Dinamarca para Evitar a Dupla Tributação e Prevenir a Evasão Fiscal em Matéria de Impostos sobre o Rendimento (a seguir designada «a Convenção»), os signatários acordaram nas disposições seguintes, que fazem parte integrante da Convenção:
  Ad artigo 2.º, n.º 3
2. i)Entende-se que a Convenção é igualmente aplicável:
a)No caso de Portugal: à contribuição autárquica (imposto local sobre a propriedade imobiliária); e
b)No caso da Dinamarca: ao imposto sobre o valor atribuído à propriedade imobiliária (ejendomsvaerdiskatten).
1. ii)As disposições da Convenção relativas ao rendimento de bens imobiliários aplicar-se-ão igualmente, mutatis mutandis, aos impostos mencionados em i).
  Em testemunho do qual, os signatários, devidamente autorizados para o efeito pelos respectivos Governos, assinaram o presente Protocolo.
  Feito em duplicado, em Lisboa, aos 14 dias do mês de Dezembro de 2000, nas línguas portuguesa, dinamarquesa e inglesa, sendo os três textos igualmente autênticos. Em caso de divergência, prevalecerá o texto inglês.
  Pela República Portuguesa:
  (ver assinatura no documento original)
  Pelo Reino da Dinamarca:
  (ver assinatura no documento original)
  (ver texto em língua dinamarquesa no documento original)
  CONVENTION BETWEEN THE PORTUGUESE REPUBLIC AND THE KINGDOM OF DENMARK FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME.
  The Portuguese Republic and the Kingdom of Denmark, desiring to conclude a convention for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, have agreed as folloows:
  Article 1
  Persons covered
  This Convention shall apply to persons who are residents of one or both of the Contracting States.
  Article 2
  Taxes covered
1 -This Convention shall apply to taxes on income imposed on behalf of a Contracting State or of its political or administrative subdivisions or local authorities, irrespective of the manner in which they are levied.
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 Convention shall apply are in particular:
1. a)In Denmark:
  1. i)The income tax to the State (indkomstskatten til staten);
  2. ii)The income tax to the municipalities (den kommunale indkomstskat);
  3. iii)The income tax to the county municipalities (den amtskommunale indkomstskat);
hereinafter referred to as «Danish tax»;
1. b)In Portugal:
  1) Personal income tax (imposto sobre o rendimento das pessoas singulares - IRS);
  2) Corporate income tax (imposto sobre o rendimento das pessoas colectivas - IRC);
  3) Local surtax on corporate income tax (derrama);
  hereinafter referred to as «Portuguese tax».
4 -The Convention shall apply also to any identical or substantially similar taxes which are imposed after the date of signature of the Convention in addition to, or in place of, the existing taxes. The competent authorities of the Contracting States shall notify each other of substantial changes which have been made in their respective taxation laws.
Article 3
General definitions
1 -For the purposes of this Convention, unless the context otherwise requires:
1. a)The terms «a Contracting State» and «the other Contracting State» mean Denmark or Portugal, as the context requires;
2. b)The term «Denmark» means the Kingdom of Denmark including any area outside the territorial sea of Denmark which in accordance with international law has been or may hereafter be designated under Danish laws as an area within which Denmark may exercise sovereign rights with respect to the exploration and exploitation of the natural resources of the sea bed or its subsoil and the superjacent waters and with respect to other activities for the exploration and economic exploitation of the area; the term does not comprise the Faroe Islands and Greenland;
3. c)The term «Portugal» means the territory of the Portuguese Republic situated in the European Continent, the Archipelagos of the Azores and Madeira, the respective territorial sea and any other zone in which, according to Portuguese and international law, the Portuguese Republic has sovereign rights or jurisdiction for the purpose of exploring and exploiting, conserving and managing the natural resources, whether living or non-living, of the waters superjacent to the sea-bed and of the sea bed and its subsoil;
4. d)The term «person» includes an individual, a company and any other body of persons;
5. e)The term «company» means any body corporate or any entity that is treated as a body corporate for tax purposes;
6. 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;
7. g)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;
8. h)The term «competent authority» means:
  1. i)In Denmark: the Minister for Taxation or his authorized representative;
  2. ii)In Portugal: the Minister of Finance, the Director General of Taxation (director-geral dos Impostos) or their authorized representative;
9. i)The term «national» means:
  1. i)Any individual possessing the nationality of a Contracting State;
  2. ii)Any legal person, partnership or association deriving its status as such from the laws in force in a Contracting State.
2 -As regards the application of the Convention at any time by a Contracting State, any term not defined therein shall, unless the context otherwise requires, have the meaning that it has at that time under the law of that State for the purposes of the taxes to which the Convention applies, any meaning under the applicable tax laws of that State prevailing over a meaning given to the term under other laws of that State.
Article 4
Resident
1 -For the purposes of this Convention, the term «resident of a Contracting State» means any person who, under the laws of that State, is liable to tax therein by reason of his domicile, residence, place of management or any other criterion of a similar nature, and also includes that State and any political or administrative subdivision or local authority thereof.
This term, however, does not include any person who is liable to tax in that State in respect only of income from sources in that State.
2 -Where by reason of the provisions of paragraph 1 an individual is a resident of both Contracting States, then his status shall be determined as follows:
1. a)He shall be deemed to be a resident only of the State in which he has a permanent home available to him; if he has a permanent home available to him in both States, he shall be deemed to be a resident only of the State with which his personal and economic relations are closer (centre of vital interests);
2. b)If the State in which he has his centre of vital interests cannot be determined, or if he has not a permanent home available to him in either State, he shall be deemed to be a resident only of the State in which he has an habitual abode;
3. c)If he has an habitual abode in both States or in neither of them, he shall be deemed to be a resident only of the State of which he is a national;
4. d)If he is a national of both States or of neither of them, the competent authorities of the Contracting States shall settle the question by mutual agreement.
3 -Where by reason of the provisions of paragraph 1 a person other than an individual is a resident of both Contracting States, then it shall be deemed to be a resident only of the State in which its place of effective management is situated.
Article 5
Permanent establishment
1 -For the purposes of this Convention, the term «permanent establishment» means a fixed place of business through which the business of an enterprise is wholly or partly carried on.
2 -The term «permanent establishment» includes especially:
1. a)A place of management;
2. b)A branch;
3. c)An office;
4. d)A factory;
5. e)A workshop, and
6. f)A mine, an oil or gas well, a quarry or any other place of extraction of natural resources.
3 -a) A building site or construction or installation project constitutes a permanent establishment only if it lasts more than six months.
1. b)Subject to the provisions of paragraphs 4, 6 and 7 of this article, an enterprise of a Contracting State which is furnishing services including consultancy services through employees or other personnel in the other Contracting State shall be deemed to have a permanent establishment in that other State but only where such activity lasts for more than 6 months within any 12 month period.
4 -Notwithstanding the preceding provisions of this article, the term «permanent establishment» shall be deemed not to include:
1. a)The use of facilities solely for the purpose of storage, display or delivery of goods or merchandise belonging to the enterprise;
2. b)The maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of storage, display or delivery;
3. c)The maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of processing by another enterprise;
4. d)The maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise or of collecting information, for the enterprise;
5. e)The maintenance of a fixed place of business solely for the purpose of carrying on, for the enterprise, any other activity of a preparatory or auxiliary character;
6. f)The maintenance of a fixed place of business solely for any combination of activities mentioned in sub-paragraphs a) to e) provided that the overall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character.
5 -Notwithstanding the provisions of paragraphs 1 and 2, where a person - other than an agent of an independent status to whom paragraph 6 applies - is acting on behalf of an enterprise and has, and habitually exercises, in a Contracting State an authority to conclude contracts in the name of the enterprise, that enterprise shall be deemed to have a permanent establishment in that State in respect of any activities which that person undertakes for 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.
6 -An enterprise shall not be deemed to have a permanent establishment in a Contracting State merely because it carries on business in that 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.
7 -The fact that a company which is a resident of a Contracting State controls or is controlled by a company which is a resident of the other Contracting State, or which carries on business in that other State (whether through a permanent establishment or otherwise), shall not of itself constitute either company a permanent establishment of the other.
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 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, boats and aircraft shall not be regarded as immovable property.
3 -The provisions of paragraph l shall apply to income derived from the direct use, letting, or use in any other form of immovable property.
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 immovable property which, under the taxation law of the Contracting State in which the property in question is situated, is assimilated to income from 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.
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 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 the determination of the profits of a permanent establishment, there shall be allowed as deductions expenses which are incurred for the purposes 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 money 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 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 or by way of interest on money lent to the head office of the enterprise or any of its other offices. Nothing in this paragraph shall, however, authorize a deduction for expenses which could not be deductible if the permanent establishment were a separate enterprise.
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 for 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 Convention, then the provisions of those articles shall not be affected by the provisions of this article.
Article 8
Profits from international traffic
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 State.
2 -Profits derived by an enterprise of a Contracting State from the use, maintenance or rental of containers used for the transport of goods or merchandise in international traffic shall when such use, maintenance or rental is incidental to the operation of ships or aircraft in international traffic be taxable only in that State.
3 -The provisions of paragraph 1 shall also apply to profits from the participation in a pool, a joint business or an international operating agency.
4 -Whenever companies from different countries have agreed to operate means oftransport in international traffic through a business consortium, the provisions of paragraphs 1 and 2 shall apply only to such proportion of the profits as corresponds to the participation held in that consortium by a company which is a resident of a Contracting State.
Article 9
Associated enterprises
1 -Where:
1. a)An enterprise of a Contracting State participates directly or indirectly in the management, control or capital of an enterprise of the other Contracting State; or
2. b)The same persons participate directly or indirectly in the management, control or capital of an enterprise of a Contracting State and an enterprise of the other Contracting State;
and in either case conditions are made or imposed between the two enterprises in their commercial or financial relations which differ from those which would be made between independent enterprises, then any profits which would, but for those conditions, have accrued to one of the enterprises, but, by reason of those conditions, have not so accrued, may be included in the profits of that enterprise and taxed accordingly.
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 shall make an appropriate adjustment to the amount of the tax charged therein on those profits, if the other Contracting State considers the adjustment justified. In determining such adjustment, due regard shall be had to the other provisions of this Convention 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 Contacting State to a resident of the other Contracting State may be taxed in that other 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 10 per cent of the gross amount of the dividends.
The provisions of the previous sentence shall not apply with respect to dividends paid by a company which is a resident of a Contracting State to a company which is a resident of the other Contracting State with respect to which the provisions of the directive on the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States (90/435/EEC) as it may be changed from time to time, are applicable.
The competent authorities of the Contracting State may by mutual agreement settle the mode of application of these limitations.
This paragraph shall not affect the taxation of the company in respect of the profits out of which the dividend 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 debtclaims, participating in profits, as well as income from other corporate rights which is subjected to the same taxation treatment as income from shares by the laws of the State of which the company making the distribution is a resident.
The term «dividends» as used in this article also comprises profits paid under an arrangement for participation in profits (associação em participação).
4 -The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the dividends, being a resident of a Contracting State, carries on business in the other Contracting State of which the company paying the dividends is a resident, through a permanent establishment situated therein, or performs in that other State independent personal services from a fixed base situated therein, and the holding in respect of which the dividends are paid is effectively connected with such permanent establishment or fixed base. In such case the provisions of article 7 or article 14, as the case may be, shall apply.
5 -Where a company which is a resident of a Contracting State derives profits or income from the other Contracting State, that other State may not impose any tax on the dividends paid by the company, except insofar as such dividends are paid to a resident of that other State or insofar as the holding in respect of which the dividends are paid is effectively connected with a permanent establishment or a fixed base situated in that other State, nor subject the company's undistributed profits to a tax on the company's undistributed profits, even if the dividends paid or the undistributed profits consist wholly or partly of profits or income arising in such other State.
Article 11
Interest
1 -Interest arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other State.
2 -However, such interest may also be taxed in the Contracting 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 interest. The competent authorities of the Contracting State shall by mutual agreement settle the mode of application of this limitation.
3 -Notwithstanding the provisions of paragraph 2, interest arising in a Contracting State shall be exempt from tax in that State:
1. a)If the debtor of such interest is that State, a political or administrative subdivision or a local authority thereof, the central bank or institutions performing public services; or
2. b)If the interest is paid to the other Contracting State, a political or administrative subdivision or a local authority thereof, the central bank or any other institution (including a financial institution) agreed upon between the competent authorities of both Contracting States.
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.
5 -The provisions of paragraphs 1, 2 and 3 shall not apply if the beneficial owner of the interest, being a resident of a Contracting State, carries on business in the other Contracting State in which the interest arises, through a permanent establishment situated therein, or performs in that other State independent personal services from a fixed base situated therein, and the debt-claim in respect of which the interest is paid is effectively connected with such permanent establishment or fixed base. In such case the provisions of article 7 or article 14, as the case may be, shall apply.
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 indebtness 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 Convention.
Article 12
Royalties
1 -Royalties arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other State.
2 -However, such royalties may also be taxed in the Contracting State in which they arise, and according to the laws of that State, but if the beneficial owner of the royalties is a resident of the other Contracting State the tax so charged shall not exceed 10 per cent of the gross amount of the royalties. The competent authorities of the Contracting States may by mutual agreement settle the mode of application of this limitation.
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 and films or tapes 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.
The term «royalties» also includes payments in consideration for technical assistance in connection with the use of, or the right to use any copyright, goods, or information as referred to under this paragraph.
4 -The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the royalties, being a resident of a Contracting State, carries on business in the other Contracting State in which the royalties arise, through a permanent establishment situated therein, or performs in that other State independent personal services from a fixed base situated therein, and the right or property in respect of which the royalties are paid is effectively connected with such permanent establishment or fixed base. In such case the provisions of article 7 or article 14, as the case may be, shall apply.
5 -Royalties shall be deemed to arise in a Contracting State when the payer is a resident of that State. Where, however, the person paying the royalties, whether he is a resident of a Contracting State or not, has in a Contracting State a permanent establishment or a fixed base in connection with which the obligation to pay these royalties was incurred, and such royalties are borne by such permanent establishment or fixed base, then such royalties shall be deemed to arise in the State in which the permanent establishment or fixed base is situated.
6 -Where, by reason of a special relationship between the payer and the beneficial owner or between both of them and some other person, the amount of the royalties, having regard to the use, right or information for which they are paid, exceeds the amount which would have been agreed upon by the payer and the beneficial owner in the absence of such relationship, the provisions of this article shall apply only to the last-mentioned amount. In such case, the excess part of the payments shall remain taxable according to the laws of each Contracting State, due regard being had to the other provisions of this Convention.
Article 13
Capital gains
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 derived by an enterprise of a Contracting State from the alienation of ships aircraft operated in international traffic or movable property pertaining to-the operation of such ships, aircraft or shall be taxable only in that State.
4 -Gains derived by an enterprise of a Contracting State from the alienation of containers used for the transport of goods and merchandise in international traffic within the meaning of paragraph 2 of article 8 shall be taxable only in that State.
5 -Gains from the alienation of any property other than that referred to in paragraphs 1, 2, 3 and 4 shall be taxable only in the Contracting State of which the alienator is a resident.
6 -With respect to gains derived by a business consortium operating means of transportation in international traffic within the meaning of paragraph 4 of article 8, the provisions of paragraphs 3 and 4 shall apply only to such proportion of the gains as corresponds to the participation held in that consortium by a company which is a resident of a Contracting State.
Article 14
Independent personal services
1 -Income derived by a resident of a Contracting State in respect of professional services or other activities of an independent character shall be taxable only in that State. However, in the following circumstances such income may be taxed in the other Contracting State:
1. a)If he has a fixed base regularly available to him in the other Contracting State for the purpose of performing his activities; in such case, only so much of the income as is attributable to that fixed base may be taxed in that other Contracting State; or
2. b)If his stay in the other Contracting State is for a period or periods amounting to or exceeding in the aggregate 183 days in any period of 12 months; in such case, only so much of the income as is attributable to services performed in that other Contracting State may be taxed in that other 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 and 19, salaries, wages and other similar remuneration derived by a resident of a Contracting State in respect of an employment shall be taxable only in that State, unless the employment is exercised in the other Contracting State. If the employment is so exercised, such remuneration as is derived therefrom may be taxed in that other State.
2 -Notwithstanding the provisions of paragraph 1, remuneration derived by a resident of a Contracting State in respect of an employment exercised in the other Contracting State shall be taxable only in the first-mentioned State if:
1. a)The recipient is present in the other State for a period or periods not exceeding in the aggregate 183 days in any 12-month period commencing or ending in the fiscal year concerned; and,
2. b)The remuneration is paid by, or on behalf of, an employer who is a resident of the first-mentioned State; and
3. c)The remuneration is not borne by a permanent establishment or a fixed base which the employer has in the other State.
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 State.
Article 16
Director's fees
Director's 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 (in Portugal, conselho fiscal) or of another similar organ of an company which is a resident of the other Contracting State may be taxed in that other State. However, article 15 shall apply in relation to the exercise of a permanent or regular activity.
Article 17
Artistes and sportsmen
Notwithstanding the provisions of articles 14 and 15, income derived by a resident of a Contracting State as an entertainer, such as a theatre, motion picture, radio or television artiste, or a musician, or as a sportsman, from his personal activities as such.
Article 18
Pensions, social security payments and similar payments
1 -Payments received by an individual, being a resident of a Contracting State, under the social security legislation of the other Contracting State, or under any other scheme out of funds created by that other State or a political or administrative subdivision or a local authority thereof, may be taxed in that other State.
2 -Subject to the provisions of paragraph 1 of this article and paragraph 1 of article 19, pensions and other similar remuneration arising in a Contracting State and paid to a resident of the other Contracting State, whether in consideration of past employment or not, shall be taxable only in the other Contracting State, unless:
1) Contributions paid by the beneficiary to the pension scheme were deducted from the beneficiary's taxable income in the first-mentioned Contracting State under the law of that State; or
2) Contributions paid by an employer were not taxable income for the beneficiary in the first-mentioned Contracting State under the law of that State.
In such case, the pensions may be taxed in the first-mentioned Contracting State.
3 -Pensions shall be deemed to arise in a Contracting State if paid by a pension fund or other similar institution providing pension schemes in which individuals may participate in order to secure retirement benefits, when such institution is established, recognized for tax purposes and controlled in accordance with the laws of that State.
Article 19
Government service
1 -Salaries, wages and other similar remuneration including pensions 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.
2 -The provisions of articles 15, 16, 17 and 18 shall apply to salaries, wages and other similar remuneration, and to pensions, 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
1 -A student or business apprentice who is or was a resident of a Contracting State immediately before visiting the other Contracting State and who is present in that other State solely for the purpose of his education or training, shall be exempt from tax in that other State on:
1) Payments made to him by persons residing outside that other State for the purposes of his maintenance, education or training; and
2) Remuneration from employment in that other State not exceeding (euro) 3000 during any fiscal year of that other State provided that such employment is directly related to his studies or is necessary for the purposes of his maintenance.
2 -The benefits of this article shall extend only for such period of time as may be reasonable or customarily required to complete the education or training undertaken, but in no event shall any individual have the benefits of this article, for more than five consecutive years from the date of his first arrival in that other Contracting State.
Article 21
Activities in connection with preliminary surveys exploration or extraction of hydrocarbons
1 -Notwithstanding the provisions of articles 5 and 14, a resident of a Contracting State who carries on activities in connection with preliminary surveys, exploration or extraction of hydrocarbons situated in the other Contracting State shall be deemed to be carrying on in respect of such activities a business in that other State through a permanent establishment or to be performing independent personal services from a fixed base situated therein.
2 -The provisions of paragraph 1 shall not apply where the activities are carried on for a period or periods not exceeding 30 days in the aggregate in any 12 month period. However, for the purpose of this paragraph, activities carried on by an enterprise associated with another enterprise within the meaning of article 9 shall be deemed to be carried on by the enterprise with which it is associated if the activities in question are substantially the same as those carried on by the last-mentioned enterprise.
3 -Notwithstanding the provisions of paragraphs l and 2, profits derived by an enterprise of a Contracting State from the transport by ships or aircraft of supplies or personnel to a location where offshore activities in connection with preliminary surveys, exploration or extraction of hydrocarbons are being carried on in the other Contracting State, or from the operation of tugboats and similar vessels in connection with such activities, shall be taxable only in the first-mentioned State.
4 -Salaries, wages and other similar remuneration derived by an individual who is a resident of a Contracting State in respect of an employment exercised aboard a ship or aircraft, tugboat or vessel covered by paragraph 3 shall be taxed in accordance with the provisions of paragraph 3 of article 15.
Article 22
Other income
1 -Items of income of a resident of a Contracting State, wherever arising, not dealt with in the foregoing articles of this Convention shall be taxable only in that State.
2 -The provisions of paragraph 1 shall not apply to income, other than income from immovable property as defined in paragraph 2 of article 6, if the recipient of such income, being a resident of a Contracting State, carries on business in the other Contracting State through a permanent establishment situated therein, or performs in that other State independent personal services from a fixed base situated therein, and the right or property in respect of which the income is paid is effectively connected with such permanent establishment or fixed base. In such case the provisions of article 7 or article 14, as the case may be, shall apply.
3 -Notwithstanding the provisions of paragraphs 1 and 2, items of income of a resident of a Contracting State not dealt with in the foregoing articles of this Convention and arising in the other Contracting State may also be taxed in that other State.
Article 23
Elimination of double taxation
Double taxation shall be avoided as follows:
1) In Denmark:
1. a)Subject to the provisions of sub-paragraph c), where a resident of Denmark derives income which, in accordance with the provisions of this Convention, may be taxed in Portugal, Denmark shall allow as a deduction from the tax on the income of that resident, an amount equal to the income tax paid in Portugal;
2. b)Such deduction shall not, however, exceed that part of the income tax, as computed before the deduction is given, which is attributable to the income which may be taxed in Portugal;
3. c)Where a resident of Denmark derives income which, in accordance with the provisions of this Convention shall be taxable only in Portugal, Denmark may include this income in the tax base, but shall allow as a deduction from the income tax that part of the income tax, which is attributable to the income derived from Portugal;
4. d)Where a resident of Portugal derives income which in accordance with article 18 may be taxed in Denmark, Denmark shall allow as a deduction from the tax on that income an amount equal to the tax on the income paid in Portugal. Such deduction shall not, however, exceed that part of the tax on such income, as computed before the deduction is given, which is attributable to the income that may be taxed in Portugal under the provisions of article 18;
  2) In Portugal:
5. a)Where a resident of Portugal derives income which, in accordance with the provisions of this Convention, may be taxed in Denmark, Portugal shall allow as a deduction from the tax on the income of that resident an amount equal to the income tax paid in Denmark. Such deduction shall not, however, exceed that part of the income tax, as computed before the deduction is given, which is attributable to the income which may be taxed in Denmark;
6. b)Where in accordance with any provision of the Convention income derived by a resident of Portugal is exempt from tax in this State, Portugal may nevertheless, in calculating the amount of tax on the remaining income of such resident, take into account the exempted income.
  Article 24
  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 State in the same circumstances, in particular with respect to residence, are or may be subjected. This provision shall, notwithstanding the provisions of article 1, also apply to persons who are not residents of one or both of the Contracting States.
2 -Stateless persons who are residents of a Contracting State shall not be subjected in either 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 the State concerned in the same circumstances, in particular with respect to residence, are or may be subjected.
3 -The taxation on a permanent establishment which an enterprise of a Contracting State has in the other Contracting State shall not be less favourably levied in that other State than the taxation levied on enterprises of that other State carrying on the same activities. This provision shall not be construed as obliging a Contracting State to grant to residents of the other Contracting State any personal allowances, reliefs and reductions for taxation purposes on account of civil status or family responsibilities which it grants to its own residents.
4 -Except where the provisions of paragraph 1 of article 9, paragraph 7 of article 11, or paragraph 6 of article 12 apply, interest, royalties and other disbursements paid by an enterprise of a Contracting State to a resident of the other Contracting State shall, for the purpose of determining the taxable profits of such enterprise, be deductible under the same conditions as if they had been paid to a resident of the first-mentioned State.
5 -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.
6 -The provisions of this Article shall, notwithstanding the provisions of article 2, apply to takes of every kind and description.
Article 25
Mutual agreement procedure
1 -Where a person considers that the actions of one or both of the Contracting States result or will result for him in taxation not in accordance with the provisions of this Convention, he may, irrespective of the remedies provided by the domestic law of those States, present his case to the competent authority of the Contracting State of which he is a resident or, if his case comes under paragraph 1 of article 24, to that of the Contracting State of which he is a national. The case must be presented within three years from the first notification of the action resulting in taxation not in accordance with the provisions of the Convention.
2 -The competent authority shall endeavour, if the objection appears to it to be justified and if it is not itself able to arrive at a satisfactory solution, to resolve the case by mutual agreement with the competent authority of the other Contracting State, with a view to the avoidance of taxation which is not in accordance with the Convention. 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 Convention. They may also consult together for the elimination of double taxation in cases not provided for in the Convention.
4 -The competent authorities of the Contracting States may communicate with each other directly, including through a joint commission consisting of themselves or their representatives, for the purpose of reaching an agreement in the sense of the preceding paragraphs.
Article 26
Exchange of information
1 -The competent authorities of the Contracting States shall exchange such information as is necessary for carrying out the provisions of this Convention or of the domestic laws of the Contracting States concerning taxes covered by the Convention insofar as the taxation thereunder is not contrary to the Convention. The exchange of information is not restricted by article 1. Any information received 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, or the determination of appeals in relation to, the taxes covered by the Convention. 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.
2 -In no case shall the provisions of paragraph 1 be construed so as to impose on a Contracting State the obligation:
1. a)To carry out administrative measures at variance with the laws and administrative practice of that or of the other Contracting State;
2. b)To supply information which is not obtainable under the laws or in the normal course of the administration of that or of the other Contracting State;
3. c)To supply information which would disclose any trade, business, industrial, commercial or professional secret or trade process, or information, the disclosure of which would be contrary to public policy (order public).
  Article 27
  Members of diplomatic missions and consular posts
  Nothing in this Convention shall affect the fiscal privileges of members of diplomatic missions or consular posts under the general rules of international law or under the provisions of special agreements.
  Article 28
  Territorial extension
1 -This Convention may be extended, either in its entirety or with any necessary modifications, to any part of the territory of the Contracting States which is specifically excluded from the application of the Convention or, to any State or territory for whose international relations Denmark is responsible, which imposes taxes substantially similar in character to those to which the Convention applies. Any such extension shall take effect from such date and subject to such modifications and conditions, including conditions as to termination, as may be specified and agreed between the Contracting States in notes to be exchanged through diplomatic channels or in any other manner in accordance with their constitutional procedures.
2 -Unless otherwise agreed by both Contracting States, the termination of the Convention by one of them under article 30 shall also terminate, in the manner provided for in that article, the application of the Convention to any part of the territory of the Contracting States or to any State or territory to which it has been extended under this article.
Article 29
Entry into force
The Convention shall enter into force on the day after the later of the dates on which the respective Governments have notified each other in writing that the formalities constitutionally required in their respective States have been complied with and its provisions shall have effect:
1. i)In respect of taxes withheld at source the fact giving rise to them appearing on or after the first day of January in the year next following the year in which the Convention enters into force;
  1. ii)In respect of other taxes as to income arising in the fiscal year beginning on or after the first day of January in the year next following the year in which this Convention enters into force.
    Article 30
    Termination
    This Convention shall remain in force until terminated by a Contracting State. Either Contracting State may terminate the Convention, through diplomatic channels, by giving notice of termination at least six months before the end of any calendar year, following after a period of five years from the year in which the Convention enters into force. In such event, the Convention shall cease to have effect:
  2. i)In respect of taxes withheld at source the fact giving rise to them appearing on or after the first day of January in the year next following the date on which the period specified in the said notice of termination expires;
  3. ii)In respect of other taxes as to income arising in the fiscal year beginning on or after the first day of January in the year next following the date on which the period specified in the said notice of termination expires.
    In witness whereof the undersigned, duly authorized thereto by their respective Governments, have signed this Convention.
    Done in duplicate at Lisbon this 14th day of December 2000, in the Portuguese, Danish and English languages, all three texts being equally authentic. In case of any divergence, the English text shall prevail.
    For the Portuguese Republic:
    (ver assinatura no documento original)
    For the Kingdom of Denmark:
    (ver assinatura no documento original)
    PROTOCOL
    At the signing today of the Convention between the Kingdom of Denmark and the Portuguese Republic for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income (hereinafter referred to as «the Convention»), the undersigned have agreed upon the following provisions which shall form an integral part of the Convention:
    Ad article 2, paragraph 3
  4. i)It is agreed that the Convention also shall apply to:
2. a)In the, case of Portugal: local immovable property tax (contribuição autárquica);
3. b)In the case of Denmark: the tax on assessed value of immovable property (ejendomsvaerdiskatten).
  1. ii)The provisions in the Convention concerning income from immovable property shall also apply, mutatis mutandis, in relation to the taxes referred to in paragraph i).
    In witness whereof the undersigned, duly authorized thereto by their respective Governments, have signed this Protocol.
    Done in duplicate at Lisbon this 14th day of December 2000, in the Portuguese, Danish and English languages, all three texts being equally authentic. In case of any divergence, the English text shall prevail.
    For the Portuguese Republic:
    (ver assinatura no documento original)
    For the Kingdom of Denmark:
    (ver assinatura no documento original)

Artigo 30.º

Denúncia

i)Aos impostos devidos na fonte cujo facto gerador surja em ou a partir de 1 de Janeiro do ano imediatamente seguinte à data em que o período especificado no referido aviso de denúncia expira;
1. ii)Aos demais impostos, relativamente aos rendimentos realizados no ano fiscal com início em ou a partir de 1 de Janeiro do ano imediatamente seguinte à data em que o período especificado no referido aviso de denúncia expira.
  Em testemunho do qual, os signatários, devidamente autorizados para o efeito pelos respectivos Governos, assinaram a presente Convenção.
  Feito em duplicado, em Lisboa, aos 14 dias do mês de Dezembro de 2000, nas línguas portuguesa, dinamarquesa e inglesa, sendo os três textos igualmente autênticos. Em caso de divergência, prevalecerá o texto inglês.
  Pela República Portuguesa:
  (ver assinatura no documento original)
  Pelo Reino da Dinamarca:
  (ver assinatura no documento original)
  PROTOCOLO
  No momento de proceder à assinatura, nesta data, da Convenção entre a República Portuguesa e o Reino da Dinamarca para Evitar a Dupla Tributação e Prevenir a Evasão Fiscal em Matéria de Impostos sobre o Rendimento (a seguir designada «a Convenção»), os signatários acordaram nas disposições seguintes, que fazem parte integrante da Convenção:
  Ad artigo 2.º, n.º 3
2. i)Entende-se que a Convenção é igualmente aplicável:
a)No caso de Portugal: à contribuição autárquica (imposto local sobre a propriedade imobiliária); e
b)No caso da Dinamarca: ao imposto sobre o valor atribuído à propriedade imobiliária (ejendomsvaerdiskatten).
1. ii)As disposições da Convenção relativas ao rendimento de bens imobiliários aplicar-se-ão igualmente, mutatis mutandis, aos impostos mencionados em i).
  Em testemunho do qual, os signatários, devidamente autorizados para o efeito pelos respectivos Governos, assinaram o presente Protocolo.
  Feito em duplicado, em Lisboa, aos 14 dias do mês de Dezembro de 2000, nas línguas portuguesa, dinamarquesa e inglesa, sendo os três textos igualmente autênticos. Em caso de divergência, prevalecerá o texto inglês.
  Pela República Portuguesa:
  (ver assinatura no documento original)
  Pelo Reino da Dinamarca:
  (ver assinatura no documento original)
  (ver texto em língua dinamarquesa no documento original)
  CONVENTION BETWEEN THE PORTUGUESE REPUBLIC AND THE KINGDOM OF DENMARK FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME.
  The Portuguese Republic and the Kingdom of Denmark, desiring to conclude a convention for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, have agreed as folloows:
  Article 1
  Persons covered
  This Convention shall apply to persons who are residents of one or both of the Contracting States.
  Article 2
  Taxes covered
1 -This Convention shall apply to taxes on income imposed on behalf of a Contracting State or of its political or administrative subdivisions or local authorities, irrespective of the manner in which they are levied.
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 Convention shall apply are in particular:
1. a)In Denmark:
  1. i)The income tax to the State (indkomstskatten til staten);
  2. ii)The income tax to the municipalities (den kommunale indkomstskat);
  3. iii)The income tax to the county municipalities (den amtskommunale indkomstskat);
hereinafter referred to as «Danish tax»;
1. b)In Portugal:
  1) Personal income tax (imposto sobre o rendimento das pessoas singulares - IRS);
  2) Corporate income tax (imposto sobre o rendimento das pessoas colectivas - IRC);
  3) Local surtax on corporate income tax (derrama);
  hereinafter referred to as «Portuguese tax».
4 -The Convention shall apply also to any identical or substantially similar taxes which are imposed after the date of signature of the Convention in addition to, or in place of, the existing taxes. The competent authorities of the Contracting States shall notify each other of substantial changes which have been made in their respective taxation laws.
Article 3
General definitions
1 -For the purposes of this Convention, unless the context otherwise requires:
1. a)The terms «a Contracting State» and «the other Contracting State» mean Denmark or Portugal, as the context requires;
2. b)The term «Denmark» means the Kingdom of Denmark including any area outside the territorial sea of Denmark which in accordance with international law has been or may hereafter be designated under Danish laws as an area within which Denmark may exercise sovereign rights with respect to the exploration and exploitation of the natural resources of the sea bed or its subsoil and the superjacent waters and with respect to other activities for the exploration and economic exploitation of the area; the term does not comprise the Faroe Islands and Greenland;
3. c)The term «Portugal» means the territory of the Portuguese Republic situated in the European Continent, the Archipelagos of the Azores and Madeira, the respective territorial sea and any other zone in which, according to Portuguese and international law, the Portuguese Republic has sovereign rights or jurisdiction for the purpose of exploring and exploiting, conserving and managing the natural resources, whether living or non-living, of the waters superjacent to the sea-bed and of the sea bed and its subsoil;
4. d)The term «person» includes an individual, a company and any other body of persons;
5. e)The term «company» means any body corporate or any entity that is treated as a body corporate for tax purposes;
6. 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;
7. g)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;
8. h)The term «competent authority» means:
  1. i)In Denmark: the Minister for Taxation or his authorized representative;
  2. ii)In Portugal: the Minister of Finance, the Director General of Taxation (director-geral dos Impostos) or their authorized representative;
9. i)The term «national» means:
  1. i)Any individual possessing the nationality of a Contracting State;
  2. ii)Any legal person, partnership or association deriving its status as such from the laws in force in a Contracting State.
2 -As regards the application of the Convention at any time by a Contracting State, any term not defined therein shall, unless the context otherwise requires, have the meaning that it has at that time under the law of that State for the purposes of the taxes to which the Convention applies, any meaning under the applicable tax laws of that State prevailing over a meaning given to the term under other laws of that State.
Article 4
Resident
1 -For the purposes of this Convention, the term «resident of a Contracting State» means any person who, under the laws of that State, is liable to tax therein by reason of his domicile, residence, place of management or any other criterion of a similar nature, and also includes that State and any political or administrative subdivision or local authority thereof.
This term, however, does not include any person who is liable to tax in that State in respect only of income from sources in that State.
2 -Where by reason of the provisions of paragraph 1 an individual is a resident of both Contracting States, then his status shall be determined as follows:
1. a)He shall be deemed to be a resident only of the State in which he has a permanent home available to him; if he has a permanent home available to him in both States, he shall be deemed to be a resident only of the State with which his personal and economic relations are closer (centre of vital interests);
2. b)If the State in which he has his centre of vital interests cannot be determined, or if he has not a permanent home available to him in either State, he shall be deemed to be a resident only of the State in which he has an habitual abode;
3. c)If he has an habitual abode in both States or in neither of them, he shall be deemed to be a resident only of the State of which he is a national;
4. d)If he is a national of both States or of neither of them, the competent authorities of the Contracting States shall settle the question by mutual agreement.
3 -Where by reason of the provisions of paragraph 1 a person other than an individual is a resident of both Contracting States, then it shall be deemed to be a resident only of the State in which its place of effective management is situated.
Article 5
Permanent establishment
1 -For the purposes of this Convention, the term «permanent establishment» means a fixed place of business through which the business of an enterprise is wholly or partly carried on.
2 -The term «permanent establishment» includes especially:
1. a)A place of management;
2. b)A branch;
3. c)An office;
4. d)A factory;
5. e)A workshop, and
6. f)A mine, an oil or gas well, a quarry or any other place of extraction of natural resources.
3 -a) A building site or construction or installation project constitutes a permanent establishment only if it lasts more than six months.
1. b)Subject to the provisions of paragraphs 4, 6 and 7 of this article, an enterprise of a Contracting State which is furnishing services including consultancy services through employees or other personnel in the other Contracting State shall be deemed to have a permanent establishment in that other State but only where such activity lasts for more than 6 months within any 12 month period.
4 -Notwithstanding the preceding provisions of this article, the term «permanent establishment» shall be deemed not to include:
1. a)The use of facilities solely for the purpose of storage, display or delivery of goods or merchandise belonging to the enterprise;
2. b)The maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of storage, display or delivery;
3. c)The maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of processing by another enterprise;
4. d)The maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise or of collecting information, for the enterprise;
5. e)The maintenance of a fixed place of business solely for the purpose of carrying on, for the enterprise, any other activity of a preparatory or auxiliary character;
6. f)The maintenance of a fixed place of business solely for any combination of activities mentioned in sub-paragraphs a) to e) provided that the overall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character.
5 -Notwithstanding the provisions of paragraphs 1 and 2, where a person - other than an agent of an independent status to whom paragraph 6 applies - is acting on behalf of an enterprise and has, and habitually exercises, in a Contracting State an authority to conclude contracts in the name of the enterprise, that enterprise shall be deemed to have a permanent establishment in that State in respect of any activities which that person undertakes for 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.
6 -An enterprise shall not be deemed to have a permanent establishment in a Contracting State merely because it carries on business in that 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.
7 -The fact that a company which is a resident of a Contracting State controls or is controlled by a company which is a resident of the other Contracting State, or which carries on business in that other State (whether through a permanent establishment or otherwise), shall not of itself constitute either company a permanent establishment of the other.
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 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, boats and aircraft shall not be regarded as immovable property.
3 -The provisions of paragraph l shall apply to income derived from the direct use, letting, or use in any other form of immovable property.
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 immovable property which, under the taxation law of the Contracting State in which the property in question is situated, is assimilated to income from 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.
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 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 the determination of the profits of a permanent establishment, there shall be allowed as deductions expenses which are incurred for the purposes 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 money 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 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 or by way of interest on money lent to the head office of the enterprise or any of its other offices. Nothing in this paragraph shall, however, authorize a deduction for expenses which could not be deductible if the permanent establishment were a separate enterprise.
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 for 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 Convention, then the provisions of those articles shall not be affected by the provisions of this article.
Article 8
Profits from international traffic
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 State.
2 -Profits derived by an enterprise of a Contracting State from the use, maintenance or rental of containers used for the transport of goods or merchandise in international traffic shall when such use, maintenance or rental is incidental to the operation of ships or aircraft in international traffic be taxable only in that State.
3 -The provisions of paragraph 1 shall also apply to profits from the participation in a pool, a joint business or an international operating agency.
4 -Whenever companies from different countries have agreed to operate means oftransport in international traffic through a business consortium, the provisions of paragraphs 1 and 2 shall apply only to such proportion of the profits as corresponds to the participation held in that consortium by a company which is a resident of a Contracting State.
Article 9
Associated enterprises
1 -Where:
1. a)An enterprise of a Contracting State participates directly or indirectly in the management, control or capital of an enterprise of the other Contracting State; or
2. b)The same persons participate directly or indirectly in the management, control or capital of an enterprise of a Contracting State and an enterprise of the other Contracting State;
and in either case conditions are made or imposed between the two enterprises in their commercial or financial relations which differ from those which would be made between independent enterprises, then any profits which would, but for those conditions, have accrued to one of the enterprises, but, by reason of those conditions, have not so accrued, may be included in the profits of that enterprise and taxed accordingly.
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 shall make an appropriate adjustment to the amount of the tax charged therein on those profits, if the other Contracting State considers the adjustment justified. In determining such adjustment, due regard shall be had to the other provisions of this Convention 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 Contacting State to a resident of the other Contracting State may be taxed in that other 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 10 per cent of the gross amount of the dividends.
The provisions of the previous sentence shall not apply with respect to dividends paid by a company which is a resident of a Contracting State to a company which is a resident of the other Contracting State with respect to which the provisions of the directive on the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States (90/435/EEC) as it may be changed from time to time, are applicable.
The competent authorities of the Contracting State may by mutual agreement settle the mode of application of these limitations.
This paragraph shall not affect the taxation of the company in respect of the profits out of which the dividend 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 debtclaims, participating in profits, as well as income from other corporate rights which is subjected to the same taxation treatment as income from shares by the laws of the State of which the company making the distribution is a resident.
The term «dividends» as used in this article also comprises profits paid under an arrangement for participation in profits (associação em participação).
4 -The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the dividends, being a resident of a Contracting State, carries on business in the other Contracting State of which the company paying the dividends is a resident, through a permanent establishment situated therein, or performs in that other State independent personal services from a fixed base situated therein, and the holding in respect of which the dividends are paid is effectively connected with such permanent establishment or fixed base. In such case the provisions of article 7 or article 14, as the case may be, shall apply.
5 -Where a company which is a resident of a Contracting State derives profits or income from the other Contracting State, that other State may not impose any tax on the dividends paid by the company, except insofar as such dividends are paid to a resident of that other State or insofar as the holding in respect of which the dividends are paid is effectively connected with a permanent establishment or a fixed base situated in that other State, nor subject the company's undistributed profits to a tax on the company's undistributed profits, even if the dividends paid or the undistributed profits consist wholly or partly of profits or income arising in such other State.
Article 11
Interest
1 -Interest arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other State.
2 -However, such interest may also be taxed in the Contracting 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 interest. The competent authorities of the Contracting State shall by mutual agreement settle the mode of application of this limitation.
3 -Notwithstanding the provisions of paragraph 2, interest arising in a Contracting State shall be exempt from tax in that State:
1. a)If the debtor of such interest is that State, a political or administrative subdivision or a local authority thereof, the central bank or institutions performing public services; or
2. b)If the interest is paid to the other Contracting State, a political or administrative subdivision or a local authority thereof, the central bank or any other institution (including a financial institution) agreed upon between the competent authorities of both Contracting States.
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.
5 -The provisions of paragraphs 1, 2 and 3 shall not apply if the beneficial owner of the interest, being a resident of a Contracting State, carries on business in the other Contracting State in which the interest arises, through a permanent establishment situated therein, or performs in that other State independent personal services from a fixed base situated therein, and the debt-claim in respect of which the interest is paid is effectively connected with such permanent establishment or fixed base. In such case the provisions of article 7 or article 14, as the case may be, shall apply.
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 indebtness 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 Convention.
Article 12
Royalties
1 -Royalties arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other State.
2 -However, such royalties may also be taxed in the Contracting State in which they arise, and according to the laws of that State, but if the beneficial owner of the royalties is a resident of the other Contracting State the tax so charged shall not exceed 10 per cent of the gross amount of the royalties. The competent authorities of the Contracting States may by mutual agreement settle the mode of application of this limitation.
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 and films or tapes 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.
The term «royalties» also includes payments in consideration for technical assistance in connection with the use of, or the right to use any copyright, goods, or information as referred to under this paragraph.
4 -The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the royalties, being a resident of a Contracting State, carries on business in the other Contracting State in which the royalties arise, through a permanent establishment situated therein, or performs in that other State independent personal services from a fixed base situated therein, and the right or property in respect of which the royalties are paid is effectively connected with such permanent establishment or fixed base. In such case the provisions of article 7 or article 14, as the case may be, shall apply.
5 -Royalties shall be deemed to arise in a Contracting State when the payer is a resident of that State. Where, however, the person paying the royalties, whether he is a resident of a Contracting State or not, has in a Contracting State a permanent establishment or a fixed base in connection with which the obligation to pay these royalties was incurred, and such royalties are borne by such permanent establishment or fixed base, then such royalties shall be deemed to arise in the State in which the permanent establishment or fixed base is situated.
6 -Where, by reason of a special relationship between the payer and the beneficial owner or between both of them and some other person, the amount of the royalties, having regard to the use, right or information for which they are paid, exceeds the amount which would have been agreed upon by the payer and the beneficial owner in the absence of such relationship, the provisions of this article shall apply only to the last-mentioned amount. In such case, the excess part of the payments shall remain taxable according to the laws of each Contracting State, due regard being had to the other provisions of this Convention.
Article 13
Capital gains
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 derived by an enterprise of a Contracting State from the alienation of ships aircraft operated in international traffic or movable property pertaining to-the operation of such ships, aircraft or shall be taxable only in that State.
4 -Gains derived by an enterprise of a Contracting State from the alienation of containers used for the transport of goods and merchandise in international traffic within the meaning of paragraph 2 of article 8 shall be taxable only in that State.
5 -Gains from the alienation of any property other than that referred to in paragraphs 1, 2, 3 and 4 shall be taxable only in the Contracting State of which the alienator is a resident.
6 -With respect to gains derived by a business consortium operating means of transportation in international traffic within the meaning of paragraph 4 of article 8, the provisions of paragraphs 3 and 4 shall apply only to such proportion of the gains as corresponds to the participation held in that consortium by a company which is a resident of a Contracting State.
Article 14
Independent personal services
1 -Income derived by a resident of a Contracting State in respect of professional services or other activities of an independent character shall be taxable only in that State. However, in the following circumstances such income may be taxed in the other Contracting State:
1. a)If he has a fixed base regularly available to him in the other Contracting State for the purpose of performing his activities; in such case, only so much of the income as is attributable to that fixed base may be taxed in that other Contracting State; or
2. b)If his stay in the other Contracting State is for a period or periods amounting to or exceeding in the aggregate 183 days in any period of 12 months; in such case, only so much of the income as is attributable to services performed in that other Contracting State may be taxed in that other 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 and 19, salaries, wages and other similar remuneration derived by a resident of a Contracting State in respect of an employment shall be taxable only in that State, unless the employment is exercised in the other Contracting State. If the employment is so exercised, such remuneration as is derived therefrom may be taxed in that other State.
2 -Notwithstanding the provisions of paragraph 1, remuneration derived by a resident of a Contracting State in respect of an employment exercised in the other Contracting State shall be taxable only in the first-mentioned State if:
1. a)The recipient is present in the other State for a period or periods not exceeding in the aggregate 183 days in any 12-month period commencing or ending in the fiscal year concerned; and,
2. b)The remuneration is paid by, or on behalf of, an employer who is a resident of the first-mentioned State; and
3. c)The remuneration is not borne by a permanent establishment or a fixed base which the employer has in the other State.
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 State.
Article 16
Director's fees
Director's 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 (in Portugal, conselho fiscal) or of another similar organ of an company which is a resident of the other Contracting State may be taxed in that other State. However, article 15 shall apply in relation to the exercise of a permanent or regular activity.
Article 17
Artistes and sportsmen
Notwithstanding the provisions of articles 14 and 15, income derived by a resident of a Contracting State as an entertainer, such as a theatre, motion picture, radio or television artiste, or a musician, or as a sportsman, from his personal activities as such.
Article 18
Pensions, social security payments and similar payments
1 -Payments received by an individual, being a resident of a Contracting State, under the social security legislation of the other Contracting State, or under any other scheme out of funds created by that other State or a political or administrative subdivision or a local authority thereof, may be taxed in that other State.
2 -Subject to the provisions of paragraph 1 of this article and paragraph 1 of article 19, pensions and other similar remuneration arising in a Contracting State and paid to a resident of the other Contracting State, whether in consideration of past employment or not, shall be taxable only in the other Contracting State, unless:
1) Contributions paid by the beneficiary to the pension scheme were deducted from the beneficiary's taxable income in the first-mentioned Contracting State under the law of that State; or
2) Contributions paid by an employer were not taxable income for the beneficiary in the first-mentioned Contracting State under the law of that State.
In such case, the pensions may be taxed in the first-mentioned Contracting State.
3 -Pensions shall be deemed to arise in a Contracting State if paid by a pension fund or other similar institution providing pension schemes in which individuals may participate in order to secure retirement benefits, when such institution is established, recognized for tax purposes and controlled in accordance with the laws of that State.
Article 19
Government service
1 -Salaries, wages and other similar remuneration including pensions 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.
2 -The provisions of articles 15, 16, 17 and 18 shall apply to salaries, wages and other similar remuneration, and to pensions, 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
1 -A student or business apprentice who is or was a resident of a Contracting State immediately before visiting the other Contracting State and who is present in that other State solely for the purpose of his education or training, shall be exempt from tax in that other State on:
1) Payments made to him by persons residing outside that other State for the purposes of his maintenance, education or training; and
2) Remuneration from employment in that other State not exceeding (euro) 3000 during any fiscal year of that other State provided that such employment is directly related to his studies or is necessary for the purposes of his maintenance.
2 -The benefits of this article shall extend only for such period of time as may be reasonable or customarily required to complete the education or training undertaken, but in no event shall any individual have the benefits of this article, for more than five consecutive years from the date of his first arrival in that other Contracting State.
Article 21
Activities in connection with preliminary surveys exploration or extraction of hydrocarbons
1 -Notwithstanding the provisions of articles 5 and 14, a resident of a Contracting State who carries on activities in connection with preliminary surveys, exploration or extraction of hydrocarbons situated in the other Contracting State shall be deemed to be carrying on in respect of such activities a business in that other State through a permanent establishment or to be performing independent personal services from a fixed base situated therein.
2 -The provisions of paragraph 1 shall not apply where the activities are carried on for a period or periods not exceeding 30 days in the aggregate in any 12 month period. However, for the purpose of this paragraph, activities carried on by an enterprise associated with another enterprise within the meaning of article 9 shall be deemed to be carried on by the enterprise with which it is associated if the activities in question are substantially the same as those carried on by the last-mentioned enterprise.
3 -Notwithstanding the provisions of paragraphs l and 2, profits derived by an enterprise of a Contracting State from the transport by ships or aircraft of supplies or personnel to a location where offshore activities in connection with preliminary surveys, exploration or extraction of hydrocarbons are being carried on in the other Contracting State, or from the operation of tugboats and similar vessels in connection with such activities, shall be taxable only in the first-mentioned State.
4 -Salaries, wages and other similar remuneration derived by an individual who is a resident of a Contracting State in respect of an employment exercised aboard a ship or aircraft, tugboat or vessel covered by paragraph 3 shall be taxed in accordance with the provisions of paragraph 3 of article 15.
Article 22
Other income
1 -Items of income of a resident of a Contracting State, wherever arising, not dealt with in the foregoing articles of this Convention shall be taxable only in that State.
2 -The provisions of paragraph 1 shall not apply to income, other than income from immovable property as defined in paragraph 2 of article 6, if the recipient of such income, being a resident of a Contracting State, carries on business in the other Contracting State through a permanent establishment situated therein, or performs in that other State independent personal services from a fixed base situated therein, and the right or property in respect of which the income is paid is effectively connected with such permanent establishment or fixed base. In such case the provisions of article 7 or article 14, as the case may be, shall apply.
3 -Notwithstanding the provisions of paragraphs 1 and 2, items of income of a resident of a Contracting State not dealt with in the foregoing articles of this Convention and arising in the other Contracting State may also be taxed in that other State.
Article 23
Elimination of double taxation
Double taxation shall be avoided as follows:
1) In Denmark:
1. a)Subject to the provisions of sub-paragraph c), where a resident of Denmark derives income which, in accordance with the provisions of this Convention, may be taxed in Portugal, Denmark shall allow as a deduction from the tax on the income of that resident, an amount equal to the income tax paid in Portugal;
2. b)Such deduction shall not, however, exceed that part of the income tax, as computed before the deduction is given, which is attributable to the income which may be taxed in Portugal;
3. c)Where a resident of Denmark derives income which, in accordance with the provisions of this Convention shall be taxable only in Portugal, Denmark may include this income in the tax base, but shall allow as a deduction from the income tax that part of the income tax, which is attributable to the income derived from Portugal;
4. d)Where a resident of Portugal derives income which in accordance with article 18 may be taxed in Denmark, Denmark shall allow as a deduction from the tax on that income an amount equal to the tax on the income paid in Portugal. Such deduction shall not, however, exceed that part of the tax on such income, as computed before the deduction is given, which is attributable to the income that may be taxed in Portugal under the provisions of article 18;
  2) In Portugal:
5. a)Where a resident of Portugal derives income which, in accordance with the provisions of this Convention, may be taxed in Denmark, Portugal shall allow as a deduction from the tax on the income of that resident an amount equal to the income tax paid in Denmark. Such deduction shall not, however, exceed that part of the income tax, as computed before the deduction is given, which is attributable to the income which may be taxed in Denmark;
6. b)Where in accordance with any provision of the Convention income derived by a resident of Portugal is exempt from tax in this State, Portugal may nevertheless, in calculating the amount of tax on the remaining income of such resident, take into account the exempted income.
  Article 24
  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 State in the same circumstances, in particular with respect to residence, are or may be subjected. This provision shall, notwithstanding the provisions of article 1, also apply to persons who are not residents of one or both of the Contracting States.
2 -Stateless persons who are residents of a Contracting State shall not be subjected in either 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 the State concerned in the same circumstances, in particular with respect to residence, are or may be subjected.
3 -The taxation on a permanent establishment which an enterprise of a Contracting State has in the other Contracting State shall not be less favourably levied in that other State than the taxation levied on enterprises of that other State carrying on the same activities. This provision shall not be construed as obliging a Contracting State to grant to residents of the other Contracting State any personal allowances, reliefs and reductions for taxation purposes on account of civil status or family responsibilities which it grants to its own residents.
4 -Except where the provisions of paragraph 1 of article 9, paragraph 7 of article 11, or paragraph 6 of article 12 apply, interest, royalties and other disbursements paid by an enterprise of a Contracting State to a resident of the other Contracting State shall, for the purpose of determining the taxable profits of such enterprise, be deductible under the same conditions as if they had been paid to a resident of the first-mentioned State.
5 -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.
6 -The provisions of this Article shall, notwithstanding the provisions of article 2, apply to takes of every kind and description.
Article 25
Mutual agreement procedure
1 -Where a person considers that the actions of one or both of the Contracting States result or will result for him in taxation not in accordance with the provisions of this Convention, he may, irrespective of the remedies provided by the domestic law of those States, present his case to the competent authority of the Contracting State of which he is a resident or, if his case comes under paragraph 1 of article 24, to that of the Contracting State of which he is a national. The case must be presented within three years from the first notification of the action resulting in taxation not in accordance with the provisions of the Convention.
2 -The competent authority shall endeavour, if the objection appears to it to be justified and if it is not itself able to arrive at a satisfactory solution, to resolve the case by mutual agreement with the competent authority of the other Contracting State, with a view to the avoidance of taxation which is not in accordance with the Convention. 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 Convention. They may also consult together for the elimination of double taxation in cases not provided for in the Convention.
4 -The competent authorities of the Contracting States may communicate with each other directly, including through a joint commission consisting of themselves or their representatives, for the purpose of reaching an agreement in the sense of the preceding paragraphs.
Article 26
Exchange of information
1 -The competent authorities of the Contracting States shall exchange such information as is necessary for carrying out the provisions of this Convention or of the domestic laws of the Contracting States concerning taxes covered by the Convention insofar as the taxation thereunder is not contrary to the Convention. The exchange of information is not restricted by article 1. Any information received 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, or the determination of appeals in relation to, the taxes covered by the Convention. 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.
2 -In no case shall the provisions of paragraph 1 be construed so as to impose on a Contracting State the obligation:
1. a)To carry out administrative measures at variance with the laws and administrative practice of that or of the other Contracting State;
2. b)To supply information which is not obtainable under the laws or in the normal course of the administration of that or of the other Contracting State;
3. c)To supply information which would disclose any trade, business, industrial, commercial or professional secret or trade process, or information, the disclosure of which would be contrary to public policy (order public).
  Article 27
  Members of diplomatic missions and consular posts
  Nothing in this Convention shall affect the fiscal privileges of members of diplomatic missions or consular posts under the general rules of international law or under the provisions of special agreements.
  Article 28
  Territorial extension
1 -This Convention may be extended, either in its entirety or with any necessary modifications, to any part of the territory of the Contracting States which is specifically excluded from the application of the Convention or, to any State or territory for whose international relations Denmark is responsible, which imposes taxes substantially similar in character to those to which the Convention applies. Any such extension shall take effect from such date and subject to such modifications and conditions, including conditions as to termination, as may be specified and agreed between the Contracting States in notes to be exchanged through diplomatic channels or in any other manner in accordance with their constitutional procedures.
2 -Unless otherwise agreed by both Contracting States, the termination of the Convention by one of them under article 30 shall also terminate, in the manner provided for in that article, the application of the Convention to any part of the territory of the Contracting States or to any State or territory to which it has been extended under this article.
Article 29
Entry into force
The Convention shall enter into force on the day after the later of the dates on which the respective Governments have notified each other in writing that the formalities constitutionally required in their respective States have been complied with and its provisions shall have effect:
1. i)In respect of taxes withheld at source the fact giving rise to them appearing on or after the first day of January in the year next following the year in which the Convention enters into force;
  1. ii)In respect of other taxes as to income arising in the fiscal year beginning on or after the first day of January in the year next following the year in which this Convention enters into force.
    Article 30
    Termination
    This Convention shall remain in force until terminated by a Contracting State. Either Contracting State may terminate the Convention, through diplomatic channels, by giving notice of termination at least six months before the end of any calendar year, following after a period of five years from the year in which the Convention enters into force. In such event, the Convention shall cease to have effect:
  2. i)In respect of taxes withheld at source the fact giving rise to them appearing on or after the first day of January in the year next following the date on which the period specified in the said notice of termination expires;
  3. ii)In respect of other taxes as to income arising in the fiscal year beginning on or after the first day of January in the year next following the date on which the period specified in the said notice of termination expires.
    In witness whereof the undersigned, duly authorized thereto by their respective Governments, have signed this Convention.
    Done in duplicate at Lisbon this 14th day of December 2000, in the Portuguese, Danish and English languages, all three texts being equally authentic. In case of any divergence, the English text shall prevail.
    For the Portuguese Republic:
    (ver assinatura no documento original)
    For the Kingdom of Denmark:
    (ver assinatura no documento original)
    PROTOCOL
    At the signing today of the Convention between the Kingdom of Denmark and the Portuguese Republic for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income (hereinafter referred to as «the Convention»), the undersigned have agreed upon the following provisions which shall form an integral part of the Convention:
    Ad article 2, paragraph 3
  4. i)It is agreed that the Convention also shall apply to:
2. a)In the, case of Portugal: local immovable property tax (contribuição autárquica);
3. b)In the case of Denmark: the tax on assessed value of immovable property (ejendomsvaerdiskatten).
  1. ii)The provisions in the Convention concerning income from immovable property shall also apply, mutatis mutandis, in relation to the taxes referred to in paragraph i).
    In witness whereof the undersigned, duly authorized thereto by their respective Governments, have signed this Protocol.
    Done in duplicate at Lisbon this 14th day of December 2000, in the Portuguese, Danish and English languages, all three texts being equally authentic. In case of any divergence, the English text shall prevail.
    For the Portuguese Republic:
    (ver assinatura no documento original)
    For the Kingdom of Denmark:
    (ver assinatura no documento original)