Resolução

Resolução da Assembleia da República n.º 96/2014

Aprova a Convenção entre a República Portuguesa e a República Democrática Federal da Etiópia para Evitar a Dupla Tributação e Prevenir a Evasão Fiscal em Matéria de Impostos sobre o Rendimento, assinada em Adis Abeba, a 25 de maio de 2013

Capítulo I - Âmbito de aplicação da Convenção

Artigo 1.º

Pessoas visadas

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

Artigo 2.º

Impostos visados

1 -A presente Convenção aplica-se aos impostos sobre o rendimento exigidos em benefício de um Estado Contratante, ou das suas subdivisões políticas ou administrativas ou autarquias locais, seja qual for o sistema usado para a sua cobrança.
2 -Os impostos actuais a que a presente Convenção se aplica são, nomeadamente:
1. a)No caso de Portugal:
  1. i)O imposto sobre o rendimento das pessoas singulares (IRS);
  2. ii)O imposto sobre o rendimento das pessoas colectivas (IRC); e
  3. iii)As derramas;
    (a seguir referidos pela designação de «imposto português»);
2. b)No caso da Etiópia:
  1. i)O imposto sobre o rendimento e os lucros estabelecido pela Lei do Imposto sobre o Rendimento (Income Tax Proclamation); e
  2. ii)O imposto sobre o rendimento das actividades mineiras, petrolíferas e agrícolas estabelecido pelas leis respectivas;
    (a seguir referidos pela designação de «imposto etíope»).
3 -A Convenção será também aplicável aos impostos de natureza idêntica ou substancialmente similar que entrem em vigor posteriormente à data da assinatura da presente Convenção e que venham a acrescer aos actuais ou a substituí-los. As autoridades competentes dos Estados Contratantes comunicarão uma à outra as modificações significativas introduzidas nas respectivas legislações fiscais.

Capítulo II - Definições

Artigo 3.º

Definições gerais

1 -Para efeitos da presente Convenção, a não ser que o contexto exija interpretação diferente:
1. a)O termo «Portugal» quando usado em sentido geográfico compreende o território da República Portuguesa em conformidade com o Direito Internacional e a legislação portuguesa;
2. b)O termo «Etiópia» designa a República Democrática Federal da Etiópia e, quando usado em sentido geográfico, designa o território nacional, em conformidade com o Direito Internacional e a legislação da Etiópia, incluindo qualquer zona que é ou possa ser designada como uma zona em que a Etiópia exerce direitos de soberania ou jurisdição;
3. c)As expressões «um Estado Contratante» e «o outro Estado Contratante» significam Portugal ou Etiópia, consoante resulte do contexto;
4. d)O termo «imposto» significa imposto português ou imposto etíope, consoante resulte do contexto;
5. e)O termo «pessoa» compreende uma pessoa singular, uma sociedade e qualquer outro agrupamento de pessoas;
6. f)O termo «sociedade» significa qualquer pessoa colectiva ou qualquer entidade tratada como pessoa colectiva para fins tributários;
7. g)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;
8. h)A expressão «tráfego internacional» significa qualquer transporte por navio ou aeronave explorado por uma empresa cuja direcção efectiva esteja situada num Estado Contratante, excepto se o navio ou aeronave for explorado somente entre lugares situados no outro Estado Contratante;
9. i)A expressão «autoridade competente» significa:
  1. i)No caso de Portugal: o Ministro das Finanças, o Director-Geral da Autoridade Tributária e Aduaneira ou os seus representantes autorizados;
  2. ii)No caso da Etiópia: o Ministro das Finanças e do Desenvolvimento Económico ou o seu representante autorizado;
10. j)O termo «nacional» designa:
  1. i)Qualquer pessoa singular que tenha a nacionalidade de um Estado Contratante; e
  2. ii)Qualquer 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, num dado momento, por um Estado Contratante, qualquer expressão aí não definida terá, a não ser que o contexto exija interpretação diferente, o significado que lhe for atribuído nesse momento pela legislação desse Estado respeitante aos impostos a que a Convenção se aplica, prevalecendo a interpretação resultante da legislação fiscal sobre a que decorra de outra legislação desse Estado.

Artigo 4.º

Residente

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

Artigo 5.º

Estabelecimento estável

1 -Para efeitos da presente Convenção, a expressão «estabelecimento estável» significa uma instalação fixa através da qual a empresa exerce 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 loja;
6. f)Uma oficina;
7. g)Um armazém comercial; e
8. h)Uma mina, um poço de petróleo ou gás, uma pedreira ou qualquer outro local de extracção de recursos naturais.
3 -Um local ou um estaleiro de construção ou um projecto de instalação ou de montagem só constitui um estabelecimento estável se a sua duração exceder seis meses.
4 -Não obstante as disposições anteriores do presente 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 transformados por outra empresa;
4. d)Um depósito de bens ou de mercadorias pertencentes à empresa, mantido unicamente para os expor numa feira comercial ou exposição, e que são vendidos pela empresa no final dessa feira ou exposição;
5. e)Uma instalação fixa mantida unicamente para comprar bens ou mercadorias ou reunir informações para a empresa;
6. f)Uma instalação fixa mantida unicamente para exercer, para a empresa, qualquer outra actividade de carácter preparatório ou auxiliar;
7. g)Uma instalação fixa mantida unicamente para o exercício de qualquer combinação das actividades referidas nas alíneas a) a f), 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 quem é aplicável o n.º 7, actue por conta de uma empresa e tenha e habitualmente exerça num Estado Contratante poderes para celebrar contratos em nome da empresa, considera-se que esta empresa possui um estabelecimento estável nesse Estado, relativamente a quaisquer actividades que essa pessoa exerça para a empresa, a não ser que as actividades dessa pessoa se limitem às referidas no n.º 4, as quais, se fossem exercidas através de uma instalação fixa, não permitiriam considerar essa instalação fixa como um estabelecimento estável, de acordo com as disposições desse número.
6 -Não obstante o disposto nos números anteriores do presente artigo, considera-se que uma empresa de seguros de um Estado Contratante, excepto no que diz respeito a resseguros, possui um estabelecimento estável no outro Estado Contratante se receber prémios no território desse outro Estado ou segurar riscos nele situados por intermédio de uma pessoa que não seja um agente independente, a quem é aplicável o n.º 7.
7 -Não se considera que uma empresa 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. Contudo, quando as actividades desse agente forem exercidas, exclusiva ou principalmente, por conta dessa empresa, esse agente não será considerado independente nos termos do presente número.
8 -O facto de uma sociedade residente de um Estado Contratante controlar ou ser controlada por uma sociedade residente do outro Estado Contratante ou que exerce a sua actividade nesse outro Estado (quer seja através de um estabelecimento estável, quer de outro modo) não é, só por si, bastante para fazer de qualquer dessas sociedades estabelecimento estável da outra.

Capítulo III - Tributação do rendimento

Artigo 6.º

Rendimentos de bens imobiliários

1 -Os rendimentos que um residente de um Estado Contratante aufira de bens imobiliários (incluídos os rendimentos das explorações agrícolas ou florestais) situados no outro Estado Contratante podem ser tributados nesse outro Estado.
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 ou 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 e as 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.
4 -O disposto nos n.os 1 e 3 aplica-se igualmente aos rendimentos provenientes dos bens imobiliários de uma empresa e aos rendimentos dos bens imobiliários utilizados para o exercício de profissões independentes.
5 -As disposições anteriores aplicam-se igualmente aos rendimentos derivados de bens mobiliários ou aos rendimentos auferidos de serviços prestados em conexão com o uso ou a concessão do uso de bens imobiliários, que, de acordo com o direito fiscal do Estado Contratante em que tais bens estiverem situados, sejam assimilados aos rendimentos derivados dos bens imobiliários.

Artigo 7.º

Lucros das empresas

1 -Os lucros de uma empresa de um Estado Contratante só podem ser tributados nesse Estado, a não ser que a empresa exerça a sua actividade no outro Estado Contratante através 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 sejam imputáveis a esse estabelecimento estável.
2 -Com ressalva do disposto no n.º 3, quando uma empresa de um Estado Contratante exercer a sua actividade no outro Estado Contratante através de um estabelecimento estável aí situado, serão imputados, em cada Estado Contratante, a esse estabelecimento estável os lucros que este obteria se fosse uma empresa distinta e separada que exercesse as mesmas 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 os encargos suportados para a realização dos fins prosseguidos por esse estabelecimento estável, incluindo os encargos de direcção e os encargos gerais de administração, suportados com o fim referido, quer no Estado em que esse estabelecimento estável estiver situado quer fora dele. Esta disposição aplicar-se-á com ressalva das limitações decorrentes da legislação interna.
4 -Se for usual num Estado Contratante determinar os lucros imputáveis a um estabelecimento estável com base numa repartição dos lucros totais da empresa entre as suas diversas partes, o disposto no n.º 2 não impedirá esse Estado Contratante de determinar os lucros tributáveis de acordo com a repartição usual; o método de repartição adoptado deve, no entanto, conduzir a um resultado conforme com os princípios enunciados no presente artigo.
5 -Nenhum lucro será imputado a um estabelecimento estável pelo facto da simples compra, por esse estabelecimento estável, de bens ou de mercadorias para a empresa.
6 -Para efeitos dos números anteriores, os lucros a imputar ao estabelecimento estável serão determinados, em cada ano, segundo o mesmo método, a não ser que existam motivos válidos e suficientes para proceder de forma diferente.
7 -Quando os lucros compreendam elementos do rendimento especialmente tratados noutros artigos da presente Convenção, as respectivas disposições não serão afectadas pelas disposições do presente artigo.

Artigo 8.º

Transporte internacional

1 -Os lucros provenientes da exploração de navios ou de aeronaves no tráfego internacional só podem ser tributados no Estado Contratante em que estiver situada a direcção efectiva da empresa.
2 -Se a direcção efectiva de uma empresa de transporte marítimo se situar a bordo de um navio, considera-se que está situada no Estado Contratante em que se encontra o porto onde esse navio estiver registado ou, na falta de porto de registo, no Estado Contratante de que é residente a pessoa que explora o navio.
3 -Para efeitos do presente artigo, os lucros provenientes da exploração de navios ou de aeronaves no tráfego internacional compreendem:
1. a)Os lucros provenientes do aluguer de navios ou de aeronaves em regime de casco nu;
2. b)Os lucros provenientes do uso, manutenção ou aluguer de contentores (incluindo reboques e equipamento conexo usados para o transporte de contentores) usados para o transporte de bens ou mercadorias; e
3. c)Os lucros provenientes da venda de bilhetes para serviços de transporte marítimo ou aéreo, por conta de outras empresas, desde que esse aluguer, ou esse uso, manutenção ou aluguer, ou essa venda, conforme o caso, tenha natureza acessória relativamente à exploração de navios ou de aeronaves no tráfego internacional.
4 -O disposto nos n.os 1, 2 e 3 deste artigo é aplicável igualmente aos lucros provenientes da participação num pool, numa exploração em comum ou num organismo internacional de exploração.
5 -Quando sociedades de países diferentes tenham acordado em exercer, em conjunto, uma actividade de transporte aéreo sob a forma de um consórcio ou de associação similar, o disposto no n.º 1 aplicar-se-á à parte dos lucros do consórcio ou da associação correspondente à participação detida nesse consórcio ou nessa associação por uma sociedade residente de um Estado Contratante.

Artigo 9.º

Empresas associadas

1 -Quando:
1. a)Uma empresa de um Estado Contratante participe, directa ou indirectamente, na direcção, no controlo ou no capital de uma empresa do outro Estado Contratante; ou
2. b)As mesmas pessoas participem, 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 lucros que, se não existissem essas condições, teriam sido obtidos por uma das empresas, mas não o foram por causa dessas condições, podem ser incluídos nos lucros dessa empresa e tributados em conformidade.
2 -Quando um Estado Contratante inclua nos lucros de uma empresa desse Estado - e tribute nessa conformidade - os lucros pelos quais uma empresa do outro Estado Contratante foi tributada nesse outro Estado, e os lucros incluídos deste modo constituam lucros que teriam sido obtidos pela empresa do primeiro Estado mencionado, se as condições estabelecidas entre as duas empresas tivessem sido as condições que teriam sido estabelecidas entre empresas independentes, esse outro Estado, se concordar que o ajustamento efectuado pelo primeiro Estado mencionado se justifica tanto em termos de princípio como em termos do respectivo montante, procederá ao ajustamento adequado do montante do imposto aí cobrado sobre os lucros referidos. Na determinação deste ajustamento serão tomadas em consideração as outras disposições da presente 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 -No entanto, esses dividendos podem ser igualmente tributados no Estado Contratante de que é residente a sociedade que paga os dividendos e de acordo com a legislação desse Estado, mas se o beneficiário efectivo dos dividendos for um residente do outro Estado Contratante, o imposto assim estabelecido não excederá:
1. a)5 % do montante bruto dos dividendos, se o beneficiário efectivo for uma sociedade (com excepção de uma sociedade de pessoas) que detenha, directamente, pelo menos 25 % do capital da sociedade que paga os dividendos;
2. b)10 % do montante bruto dos dividendos, nos restantes casos.
  As autoridades competentes dos Estados Contratantes estabelecerão, de comum acordo, a forma de aplicar estes limites. Este número não afecta a tributação da sociedade pelos lucros dos quais os dividendos são pagos.
3 -O termo «dividendos», usado no presente artigo, significa os rendimentos provenientes de acções, acções ou bónus de fruição, partes de minas, partes de fundador ou de outros direitos, com excepção dos créditos, que permitam participar 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.
4 -O disposto nos n.os 1 e 2 não é aplicável se o beneficiário efectivo dos dividendos, residente de um Estado Contratante, exercer actividade no outro Estado Contratante de que é residente a sociedade que paga os dividendos, através de um estabelecimento estável aí situado, ou exercer nesse outro Estado uma profissão independente, através 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 15.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 sejam pagos a um residente desse outro Estado ou na medida em que a participação relativamente à qual os dividendos são pagos esteja 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 e pagos a um residente do outro Estado Contratante só podem ser tributados nesse outro Estado, se forem pagos por, ou se o seu beneficiário for:
1. a)O Estado, as suas subdivisões políticas ou administrativas ou autarquias locais; ou
2. b)O Banco de Portugal ou o Banco Nacional da Etiópia.
4 -O termo «juros», usado no presente artigo, significa os rendimentos de créditos de qualquer natureza, com ou sem garantia hipotecária, e com direito ou não a participar nos lucros do devedor, e, nomeadamente, os rendimentos da dívida pública e de outros títulos de crédito, incluindo prémios atinentes a esses títulos. Para efeitos do presente artigo, não se consideram juros as penalizações por pagamento tardio.
5 -O disposto nos n.os 1 e 2 não é aplicável se o beneficiário efectivo dos juros, residente de um Estado Contratante, exercer actividade no outro Estado Contratante de que provêm os juros, através de um estabelecimento estável aí situado, ou exercer nesse outro Estado uma profissão independente, através 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 15.º, consoante o caso.
6 -Os juros consideram-se provenientes de um Estado Contratante quando o devedor for um residente desse Estado. Todavia, quando o devedor dos juros, seja ou não residente de um Estado Contratante, tenha num Estado Contratante um estabelecimento estável ou uma instalação fixa em relação com o 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 Contratante em que o estabelecimento estável ou a instalação fixa estiver situado.
7 -Quando, em virtude de relações especiais existentes entre o devedor e o beneficiário efectivo ou entre ambos e qualquer outra pessoa, o montante dos juros, tendo em conta o crédito pelo qual são pagos, exceder o montante que seria acordado entre o devedor e o beneficiário efectivo na ausência de tais relações, as disposições do presente artigo são aplicáveis apenas a este último montante. Nesse caso, a parte excedente continua a poder ser tributada de acordo com a legislação de cada Estado Contratante, tendo em conta as outras disposições da presente Convenção.

Artigo 12.º

Royalties

1 -As royalties provenientes de um Estado Contratante e pagas a um residente do outro Estado Contratante podem ser tributadas nesse outro Estado.
2 -No entanto, essas royalties podem ser igualmente tributadas no Estado Contratante de que provêm e de acordo com a legislação desse Estado, mas se o beneficiário efectivo das royalties for um residente do outro Estado Contratante, o imposto assim estabelecido não excederá 5 % do montante bruto das royalties. As autoridades competentes dos Estados Contratantes estabelecerão, de comum acordo, a forma de aplicar este limite.
3 -O termo «royalties», usado no presente artigo, significa as retribuições de qualquer natureza pagas pelo uso, ou pela concessão do uso, de um direito de autor sobre uma obra literária, artística ou científica, incluindo software informático, os filmes cinematográficos, bem como os filmes ou gravações para transmissão radiofónica ou televisiva ou transmissão de qualquer natureza ao público, 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.
4 -O disposto nos n.os 1 e 2 não é aplicável se o beneficiário efectivo das royalties, residente de um Estado Contratante, exercer actividade no outro Estado Contratante de que provêm as royalties, através de um estabelecimento estável aí situado, ou exercer nesse outro Estado uma profissão independente, através de uma instalação fixa aí situada, e o direito ou bem relativamente ao qual as royalties são pagas 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 15.º, consoante o caso.
5 -As royalties consideram-se provenientes de um Estado Contratante quando o devedor for um residente desse Estado. Todavia, quando o devedor das royalties, seja ou não residente de um Estado Contratante, tenha num Estado Contratante um estabelecimento estável ou uma instalação fixa em ligação com o qual haja sido contraída a obrigação pela qual as royalties são pagas, e esse estabelecimento estável ou essa instalação fixa suporte o pagamento dessas royalties, tais royalties consideram-se provenientes do Estado Contratante em que o estabelecimento estável ou a instalação fixa estiver situado.
6 -Quando, em virtude de relações especiais existentes entre o devedor e o beneficiário efectivo ou entre ambos e qualquer outra pessoa, o montante das royalties, tendo em conta o uso, o direito ou as informações pelos quais são pagas, exceder o montante que seria acordado entre o devedor e o beneficiário efectivo, na ausência de tais relações, as disposições do presente artigo são aplicáveis apenas a este último montante. Nesse caso, a parte excedente continua a poder ser tributada de acordo com a legislação de cada Estado Contratante, tendo em conta as outras disposições da presente Convenção.

Artigo 13.º

Remunerações de serviços técnicos

1 -As remunerações de serviços técnicos provenientes de um Estado Contratante e pagas a um residente do outro Estado Contratante podem ser tributadas nesse outro Estado Contratante.
2 -No entanto, essas remunerações de serviços técnicos podem ser igualmente tributadas no Estado Contratante de que provêm e de acordo com a legislação desse Estado Contratante, mas se o seu beneficiário efectivo for um residente do outro Estado Contratante, o imposto assim estabelecido não excederá 5 % do montante bruto dessas remunerações. As autoridades competentes dos Estados Contratantes estabelecerão, de comum acordo, a forma de aplicar este limite.
3 -A expressão «remunerações de serviços técnicos», usada neste artigo, significa pagamentos de qualquer natureza efectuados a qualquer pessoa, com excepção dos empregados da pessoa que efectua os pagamentos, como retribuição pela prestação de serviços de natureza técnica, de gestão ou de consultoria.
4 -O disposto nos n.os 1 e 2 não é aplicável se o beneficiário efectivo das remunerações de serviços técnicos, residente de um Estado Contratante, exercer actividade no outro Estado Contratante, de que provêm essas remunerações, através de um estabelecimento estável aí situado, ou exercer nesse outro Estado Contratante uma profissão independente, através de uma instalação fixa aí situada, e essas remunerações estiverem efectivamente ligadas a esse estabelecimento estável ou a essa instalação fixa. Nesse caso, são aplicáveis as disposições do artigo 7.º ou do artigo 15.º, consoante o caso.
5 -As remunerações de serviços técnicos consideram-se provenientes de um Estado Contratante quando o devedor for um residente desse Estado. Todavia, quando o devedor dessas remunerações, seja ou não residente de um Estado Contratante, tenha num Estado Contratante um estabelecimento estável ou uma instalação fixa em ligação com o qual haja sido contraída a obrigação de pagar as remunerações de serviços técnicos, e esse estabelecimento estável ou essa instalação fixa suporte o pagamento dessas remunerações, as mesmas consideram-se provenientes do Estado em que o estabelecimento estável ou a instalação fixa estiver situado.
6 -Quando, em virtude de relações especiais existentes entre o devedor e o beneficiário efectivo, ou entre ambos e qualquer outra pessoa, o montante das remunerações de serviços técnicos exceder, por qualquer razão, o montante que seria acordado entre o devedor e o beneficiário efectivo na ausência de tais relações, as disposições do presente artigo são aplicáveis apenas a este último montante. Nesse caso, a parte excedente das remunerações continua a poder ser tributada de acordo com a legislação de cada Estado Contratante, tendo em conta as outras disposições da presente Convenção.

Artigo 14.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, incluindo partes de capital e outros direitos similares sobre uma sociedade, 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 provenientes da alienação de navios ou aeronaves explorados no tráfego internacional, ou de bens mobiliários afectos à exploração desses navios ou aeronaves, só podem ser tributados no Estado Contratante em que estiver situada a direcção efectiva da empresa.
4 -Os ganhos que um residente de um Estado Contratante aufira da alienação de partes de capital ou de direitos similares cujo valor resulte, em mais de 50 %, directa ou indirectamente, de bens imobiliários situados no outro Estado Contratante podem ser tributados nesse outro Estado.
5 -Os ganhos provenientes da alienação de quaisquer outros bens diferentes dos mencionados nos n.os 1, 2, 3 e 4 só podem ser tributados no Estado Contratante de que o alienante é residente.

Artigo 15.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, a não ser que esse residente disponha, de forma habitual, no outro Estado Contratante, de uma instalação fixa para o exercício das suas actividades. Neste último caso, os rendimentos podem ser tributados no outro Estado Contratante, mas unicamente na medida em que sejam imputáveis a essa instalação fixa.
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 16.º

Profissões dependentes

1 -Com ressalva do disposto nos artigos 17.º, 19.º, 20.º, 21.º e 22.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 são tributáveis exclusivamente no primeiro Estado 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 doze meses com início ou termo no ano fiscal em causa; e
2. b)As remunerações forem pagas por uma entidade patronal ou por conta de uma entidade patronal que não seja residente do outro Estado; e
3. c)As remunerações não forem suportadas por um estabelecimento estável ou por uma instalação fixa que a entidade patronal tenha no outro Estado.
3 -Não obstante as disposições anteriores do presente artigo, as remunerações auferidas por um residente de um Estado Contratante de um emprego exercido a bordo de um navio ou de uma aeronave explorado no tráfego internacional podem ser tributadas no Estado Contratante em que estiver situada a direcção efectiva da empresa.

Artigo 17.º

Percentagens de membros de conselhos

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

Artigo 18.º

Artistas e desportistas

1 -Não obstante o disposto nos artigos 15.º e 16.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 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, 15.º e 16.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 -Não obstante o disposto nos n.os 1 e 2, os rendimentos provenientes das actividades referidas no n.º 1 exercidas, sem fins lucrativos, no âmbito de intercâmbios culturais ou desportivos acordados entre os Governos dos Estados Contratantes ficam isentos de imposto no Estado Contratante em que essas actividades são exercidas.

Artigo 19.º

Pensões e rendas

1 -Com ressalva do disposto no n.º 2 do artigo 20.º, as pensões, rendas e outras remunerações similares pagas a um residente de um Estado Contratante em consequência de um emprego anterior só podem ser tributadas nesse Estado.
2 -O termo «renda» significa um montante determinado devido periodicamente, em datas determinadas, a título vitalício ou durante um período de tempo determinado ou determinável, em cumprimento de uma obrigação de realizar pagamentos resultante de entrega adequada de dinheiro ou de valores pecuniários.
3 -O termo «pensão» significa um pagamento periódico efectuado em consequência de um emprego anterior ou a título de indemnização por danos sofridos no exercício de um emprego.

Artigo 20.º

Remunerações públicas

1 -Os salários, vencimentos e outras remunerações similares, com exclusão das 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. Contudo, esses salários, vencimentos e outras remunerações similares são tributáveis exclusivamente no outro Estado Contratante se os serviços forem prestados nesse Estado e se a pessoa singular for um residente desse Estado que:
1. a)Seja seu nacional; ou
2. b)Não se tenha tornado seu residente unicamente com o fim de prestar os ditos serviços.
2 -As pensões pagas por um Estado Contratante ou por uma sua subdivisão política ou administrativa ou autarquia local, quer directamente, quer através de fundos por eles constituídos, a uma pessoa singular, em consequência de serviços prestados a esse Estado ou a essa subdivisão ou autarquia só podem ser tributadas nesse Estado. Contudo, essas pensões são tributáveis exclusivamente no outro Estado Contratante, se a pessoa singular for um residente e um nacional desse Estado.
3 -O disposto nos artigos 16.º, 17.º, 18.º e 19.º aplica-se aos salários, vencimentos, pensões e outras remunerações similares pagos em consequência de serviços prestados em ligação com uma actividade comercial ou industrial exercida por um Estado Contratante ou por uma sua subdivisão política ou administrativa ou autarquia local.

Artigo 21.º

Professores e investigadores

1 -Uma pessoa singular que é, ou tenha sido, residente de um Estado Contratante imediatamente antes de se deslocar ao outro Estado Contratante e que, a convite de uma universidade, colégio, escola ou outra instituição similar de ensino sem fins lucrativos, reconhecida pelo Governo desse outro Estado Contratante, se desloque a esse outro Estado por um período não superior a dois anos a contar da data da sua primeira chegada a esse outro Estado Contratante, com vista unicamente a ensinar ou a realizar investigação ou ambas, nessa instituição de ensino, fica isenta de imposto nesse outro Estado Contratante relativamente às remunerações recebidas em consequência desse ensino ou dessa investigação.
2 -O disposto no n.º 1 deste artigo não se aplica aos rendimentos provenientes da investigação quando esta for realizada, não no interesse público, mas no interesse privado de determinada pessoa ou de determinadas pessoas.

Artigo 22.º

Estudantes e estagiários

1 -As importâncias que um estudante ou um estagiário que é, ou tenha sido, imediatamente antes da sua permanência num Estado Contratante, residente do outro Estado Contratante, e cuja permanência no primeiro Estado mencionado tenha como único fim aí prosseguir os seus estudos ou a sua formação, receba para fazer face às despesas com a sua manutenção, estudos ou formação, não são tributadas nesse Estado, desde que provenham de fontes situadas fora desse Estado.
2 -Um estudante ou um estagiário que é, ou tenha sido, imediatamente antes da sua permanência num Estado Contratante, residente do outro Estado Contratante, e que permaneça no primeiro Estado Contratante mencionado durante um período ininterrupto não superior a quatro anos, não será tributado no primeiro Estado Contratante mencionado relativamente a remunerações por serviços prestados no primeiro Estado Contratante mencionado, desde que os serviços estejam directamente relacionados com os seus estudos ou formação e as remunerações não excedam seis mil euros por ano.

Artigo 23.º

Outros rendimentos

1 -Os elementos do rendimento de um residente de um Estado Contratante, donde quer que provenham, não tratados nos artigos anteriores da presente Convenção, só podem ser tributados nesse Estado.
2 -O disposto no n.º 1 não se aplica aos rendimentos que não sejam rendimentos de bens imobiliários tal como são definidos no n.º 2 do artigo 6.º, se o beneficiário desses rendimentos, residente de um Estado Contratante, exercer no outro Estado Contratante uma actividade industrial ou comercial, através de um estabelecimento estável nele situado, ou exercer nesse outro Estado uma profissão independente, através de uma instalação fixa nele situada, estando o bem ou o direito, em relação ao qual os rendimentos são pagos, efectivamente ligado a esse estabelecimento estável ou a essa instalação fixa. Nesse caso, são aplicáveis as disposições do artigo 7.º ou do artigo 15.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 da presente Convenção e provenientes do outro Estado Contratante podem ser igualmente tributados nesse outro Estado.

Capítulo IV - Métodos de eliminação da dupla tributação

Artigo 24.º

Eliminação da dupla tributação

1 -No caso de Portugal, a dupla tributação será eliminada do seguinte modo:
1. a)Quando um residente de Portugal obtiver rendimentos que, de acordo com o disposto na presente Convenção, possam ser tributados na Etiópia, Portugal deduzirá do imposto sobre os rendimentos desse residente uma importância igual ao imposto sobre o rendimento pago na Etiópia. A importância deduzida não poderá, contudo, exceder a fracção do imposto sobre o rendimento, calculado antes da dedução, correspondente aos rendimentos que possam ser tributados na Etiópia;
2. b)Quando, de acordo com o disposto na presente Convenção os rendimentos obtidos por um residente de Portugal estiverem isentos de imposto em Portugal, Portugal poderá, não obstante, ao calcular o quantitativo do imposto sobre os restantes rendimentos desse residente ter em conta os rendimentos isentos.
2 -No caso da Etiópia, a dupla tributação será eliminada do seguinte modo:
1. a)Quando um residente da Etiópia obtiver rendimentos que, de acordo com o disposto na presente Convenção, possam ser tributados em Portugal, a Etiópia deduzirá do imposto sobre os rendimentos desse residente uma importância igual ao imposto sobre o rendimento pago em Portugal;
2. b)A importância deduzida não poderá, contudo, exceder a fracção do imposto sobre o rendimento, calculado antes da dedução, correspondente aos rendimentos que possam ser tributados em Portugal.
3 -Para efeitos deste artigo, considera-se que as expressões «imposto pago» ou «imposto devido» usadas nos n.os 1 e 2 deste artigo compreendem o imposto que teria sido pago, mas não foi, em virtude de uma isenção ou redução de imposto concedida nos termos da legislação de um Estado Contratante sobre benefícios fiscais destinados a promover o desenvolvimento económico, na medida em que tal isenção ou redução de imposto seja concedida aos lucros de actividades industriais, de construção, de fabrico ou agrícolas, e desde que essas actividades tenham sido exercidas nesse Estado Contratante. O disposto neste número aplica-se durante os primeiros sete anos de vigência desta Convenção. Subsequentemente, esta disposição poderá ser prorrogada por acordo mútuo entre as autoridades competentes dos Estados Contratantes.

Capítulo V - Disposições especiais

Artigo 25.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 nas mesmas circunstâncias, em particular no que se refere à residência. Não obstante o estabelecido no artigo 1.º, esta disposição aplicar-se-á também às pessoas que não são residentes de um ou de ambos os Estados Contratantes.
2 -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 quaisquer deduções pessoais, abatimentos e reduções para efeitos fiscais, atribuídos em função do estado civil ou encargos familiares, concedidos aos seus próprios residentes.
3 -Salvo se for aplicável o disposto no n.º 1 do artigo 9.º, no n.º 7 do artigo 11.º, no n.º 6 do artigo 12.º ou no n.º 6 do artigo 13.º, os juros, royalties, remunerações de serviços técnicos e outras importâncias pagas por uma empresa de um Estado Contratante a um residente do outro Estado Contratante serão dedutíveis, para efeitos da determinação do lucro tributável de tal empresa, nas mesmas condições, como se tivessem sido pagos a um residente do primeiro Estado mencionado.
4 -As empresas de um Estado Contratante cujo capital, total ou parcialmente, directa ou indirectamente, seja detido ou controlado por um ou mais residentes do outro Estado Contratante não ficarão sujeitas, no primeiro Estado Contratante mencionado, a nenhuma tributação, ou obrigação com ela conexa, diferente ou mais gravosa do que aquelas a que estejam ou possam estar sujeitas empresas similares do primeiro Estado mencionado.
5 -As disposições do presente artigo aplicar-se-ão unicamente aos impostos abrangidos pela presente Convenção.

Artigo 26.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 na presente Convenção, poderá, independentemente dos recursos estabelecidos pela legislação nacional dos Estados Contratantes, submeter o seu caso à autoridade competente do Estado Contratante de que é residente ou, se o seu caso está compreendido no n.º 1 do artigo 25.º, à autoridade competente 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 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.
4 -As autoridades competentes dos Estados Contratantes poderão comunicar directamente entre si, a fim de chegarem a acordo nos termos indicados nos números anteriores. Se se afigurar que tal acordo poderá ser facilitado por uma troca de opiniões oral, a mesma poderá realizar-se por intermédio de uma Comissão constituída por representantes das autoridades competentes dos Estados Contratantes.

Artigo 27.º

Troca de informações

1 -As autoridades competentes dos Estados Contratantes trocarão entre si as informações que sejam previsivelmente relevantes para a aplicação das disposições da presente Convenção ou para a administração ou a aplicação das leis internas relativas aos impostos de qualquer natureza ou denominação cobrados em benefício dos Estados Contratantes ou das suas subdivisões políticas ou administrativas ou autarquias locais, na medida em que a tributação nelas prevista não seja contrária à Convenção. A troca de informações não é restringida pelo disposto nos artigos 1.º e 2.º
2 -As informações obtidas nos termos do n.º 1 por um Estado Contratante serão consideradas confidenciais do mesmo modo que as informações obtidas com base na legislação interna desse Estado e só poderão ser comunicadas às pessoas ou autoridades (incluindo tribunais e autoridades administrativas) encarregadas da liquidação ou cobrança dos impostos referidos no n.º 1, ou dos procedimentos declarativos ou executivos, ou das decisões de recursos, relativos a esses impostos, ou do seu controlo. Essas pessoas ou autoridades utilizarão as informações assim obtidas apenas para os fins referidos. Essas informações poderão ser reveladas no decurso de audiências públicas de tribunais ou em decisões judiciais.
3 -O disposto nos n.os 1 e 2 não poderá em caso algum ser interpretado no sentido de impor a um Estado Contratante a obrigação:
1. a)De tomar medidas administrativas contrárias à sua legislação e à sua prática administrativa ou às do outro Estado Contratante;
2. b)De fornecer informações que não possam ser obtidas com base na sua legislação ou no âmbito da sua prática administrativa normal ou nas do outro Estado Contratante;
3. c)De transmitir informações reveladoras de segredos ou processos comerciais, industriais ou profissionais, ou informações cuja comunicação seja contrária à ordem pública.
4 -Se forem solicitadas informações por um Estado Contratante em conformidade com o disposto no presente artigo, o outro Estado Contratante utilizará os poderes de que dispõe a fim de obter as informações solicitadas, mesmo que esse outro Estado não necessite de tais informações para os seus próprios fins fiscais. A obrigação constante da frase anterior está sujeita às limitações previstas no n.º 3, mas tais limitações não devem, em caso algum, ser interpretadas no sentido de permitir que um Estado Contratante se recuse a prestar tais informações pelo simples facto de estas não se revestirem de interesse para si, no âmbito interno.
5 -O disposto no n.º 3 não pode em caso algum ser interpretado no sentido de permitir que um Estado Contratante se recuse a prestar informações unicamente porque estas são detidas por um banco, outra instituição financeira, um mandatário ou por uma pessoa agindo na qualidade de agente ou fiduciário, ou porque essas informações são conexas com os direitos de propriedade de uma pessoa.
6 -Os Estados Contratantes respeitarão os Princípios Directores para a regulamentação dos ficheiros informatizados que contenham dados de carácter pessoal previstos na Resolução n.º 45/95, de 14 de Dezembro de 1990, da Assembleia Geral das Nações Unidas.

Artigo 28.º

Membros de missões diplomáticas e postos consulares

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

Capítulo VI - Disposições finais

Artigo 29.º

Entrada em vigor

1 -A presente Convenção entrará em vigor 30 dias após a data de recepção da última notificação, por escrito e por via diplomática, de que foram cumpridos os requisitos do direito interno dos Estados Contratantes necessários para o efeito.
2 -As disposições da presente Convenção produzirão efeitos:
1. a)No caso de Portugal:
  1. i)Quanto aos impostos devidos na fonte, quando o facto gerador ocorra em ou depois de 1 de Janeiro do ano civil imediatamente seguinte ao da entrada em vigor da presente Convenção; e
  2. ii)Quanto aos demais impostos, relativamente aos rendimentos produzidos em qualquer ano fiscal com início em ou depois de 1 de Janeiro do ano civil imediatamente seguinte ao da entrada em vigor da presente Convenção;
2. b)No caso da Etiópia:
  1. i)Quanto aos impostos devidos na fonte, relativamente às importâncias pagas em ou depois do oitavo dia de Julho imediatamente seguinte à data da entrada em vigor da presente Convenção; e
  2. ii)Quanto aos demais impostos, relativamente a qualquer ano fiscal com início em ou depois do oitavo dia de Julho imediatamente seguinte à data da entrada em vigor da presente Convenção.

Artigo 30.º

Vigência e denúncia

1 -Decorrido um período inicial de cinco anos, a presente Convenção permanecerá em vigor por um período de tempo indeterminado.
2 -Decorrido o período inicial de cinco anos, qualquer dos Estados Contratantes poderá denunciar a presente Convenção, mediante notificação por escrito e por via diplomática, antes de 1 de Julho do ano civil em causa.
3 -Em caso de denúncia, a presente Convenção deixará de produzir efeitos:
1. a)No caso de Portugal:
  1. i)Quanto aos impostos devidos na fonte, quando o facto gerador ocorra em ou depois de 1 de Janeiro do ano civil imediatamente seguinte à data da notificação da denúncia; e
  2. ii)Quanto aos demais impostos, relativamente aos rendimentos produzidos em qualquer ano fiscal com início em ou depois de 1 de Janeiro do ano civil imediatamente seguinte à data da notificação da denúncia;
2. b)No caso da Etiópia:
  1. i)Quanto aos impostos devidos na fonte, relativamente às importâncias pagas em ou depois do oitavo dia de Julho imediatamente seguinte à data da notificação da denúncia; e
  2. ii)Quanto aos demais impostos, relativamente a qualquer ano fiscal com início em ou depois do oitavo dia de Julho imediatamente seguinte à data da notificação da denúncia.
    Em testemunho do qual, os signatários, devidamente autorizados para o efeito, assinaram a presente Convenção.
    Feito em Adis Abeba, aos 25 dias do mês de maio de 2013, em dois originais, nas línguas portuguesa e inglesa, sendo ambos os textos igualmente autênticos. Em caso de divergência de interpretação do texto da presente Convenção, prevalecerá o texto inglês.
    Pela República Portuguesa:
    Francisco Almeida Leite, Secretário de Estado dos Negócios Estrangeiros e da Cooperação.
    Pela República Democrática Federal da Etiópia:
    Ahmed Shide, Ministro de Estado, das Finanças e Desenvolvimento Económico para a Cooperação Externa.
    PROTOCOLO À CONVENÇÃO ENTRE A REPÚBLICA PORTUGUESA E A REPÚBLICA DEMOCRÁTICA FEDERAL DA ETIÓPIA PARA EVITAR A DUPLA TRIBUTAÇÃO E PREVENIR A EVASÃO FISCAL EM MATÉRIA DE IMPOSTOS SOBRE O RENDIMENTO.
    No momento da assinatura da Convenção entre a República Portuguesa e a República Democrática Federal da Etiópia para evitar a dupla tributação e prevenir a evasão fiscal em matéria de impostos sobre o rendimento (a seguir designada por «Convenção»), as Partes acordaram nas disposições seguintes, que fazem parte integrante da Convenção:
1 -Direito aos benefícios previstos na Convenção:
1. a)Entende-se que as disposições da Convenção não serão interpretadas de modo a impedir a aplicação por um Estado Contratante das disposições anti-abuso previstas na sua legislação interna;
2. b)Entende-se que os benefícios previstos na Convenção não serão concedidos a um residente de um Estado Contratante que não seja o beneficiário efectivo dos rendimentos obtidos no outro Estado Contratante;
3. c)Entende-se que as disposições da Convenção não serão aplicáveis se o objectivo principal ou um dos objectivos principais de qualquer pessoa associada à criação ou à atribuição de um bem ou direito em relação com o qual o rendimento é pago for o de beneficiar das referidas disposições por meio dessa criação ou atribuição.
2 -Entende-se que:
1. a)Relativamente à alínea g) do n.º 2 do artigo 5.º, o termo «armazém comercial» refere-se a instalações mantidas por uma empresa de um Estado Contratante para armazenamento de bens ou mercadorias para outras empresas, com fins lucrativos;
2. b)Relativamente ao n.º 3 do artigo 7.º, as limitações decorrentes da legislação só são aplicáveis quando o resultado dessas limitações estiver em conformidade com os princípios estabelecidos na Convenção;
3. c)Relativamente ao n.º 3 do artigo 10.º, no caso de Portugal, o termo «dividendos» inclui também os lucros atribuídos nos termos de um contrato de associação em participação;
4. d)Relativamente ao n.º 3 do artigo 12.º, os pagamentos relativos a software são abrangidos pela definição de «royalties» quando apenas uma parte dos direitos respeitantes a software são transferidos, quer os pagamentos sejam efectuados como contrapartida do direito de utilização de um direito de autor sobre software para exploração comercial (com excepção dos pagamentos respeitantes ao direito de distribuir cópias estandardizadas de software, excluindo o direito de as adaptar ou reproduzir), quer respeitem a software adquirido para uso empresarial pelo adquirente, quando, neste último caso, o software não for inteiramente estandardizado, mas adaptado de algum modo ao adquirente.
  Em testemunho do qual, os signatários, devidamente autorizados para o efeito, assinaram o presente Protocolo.
  Feito em Adis Abeba, aos 25 dias do mês de maio de 2013, em dois originais, nas línguas portuguesa e inglesa, sendo ambos os textos igualmente autênticos. Em caso de divergência de interpretação do texto do presente Protocolo, prevalecerá o texto inglês.
  Pela República Portuguesa:
  Francisco Almeida Leite, Secretário de Estado dos Negócios Estrangeiros e da Cooperação.
  Pela República Democrática Federal da Etiópia:
  Ahmed Shide, Ministro de Estado, das Finanças e Desenvolvimento Económico para a Cooperação Externa.
  CONVENTION BETWEEN THE PORTUGUESE REPUBLIC AND THE FEDERAL DEMOCRATIC REPUBLIC OF ETHIOPIA FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME.
  The Portuguese Republic and the Federal Democratic Republic of Ethiopia, desiring to conclude a Convention for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income, in order to promote and strengthen the economic relations between the two countries, have agreed as follows:
  CHAPTER I
  Scope of the Convention
  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 -The existing taxes to which this Convention shall apply are in particular:
1. a)in the case of Portugal:
  (i) the personal income tax (imposto sobre o rendimento das pessoas singulares - IRS);
  (ii) the corporate income tax (imposto sobre o rendimento das pessoas colectivas - IRC); and
  (iii) the surtaxes on corporate income (derramas);
  (hereinafter referred to as «Portuguese tax»);
2. b)in the case of Ethiopia:
  (i) the tax on income and profit imposed by the Income Tax Proclamation; and
  (ii) the tax on income from mining, petroleum and agricultural activities imposed by the respective proclamations;
  (hereinafter referred to as «Ethiopian tax»).
3 -The Convention shall apply also to any identical or substantially similar taxes which are imposed after the date of signature of this Convention in addition to, or in place of, the existing taxes. The competent authorities of the Contracting States shall notify each other of any significant changes which have been made in their taxation laws.
CHAPTER II
Definitions
Article 3
General definitions
1 -For the purposes of this Convention, unless the context otherwise requires:
1. a)the term «Portugal» when used in a geographical sense comprises the territory of the Portuguese Republic in accordance with the International Law and the Portuguese legislation;
2. b)the term «Ethiopia» means the Federal Democratic Republic of Ethiopia, when used in a geographical sense, it means the national territory, in accordance with the International Law and the laws of Ethiopia, including any area which is or may be designated as an area in which Ethiopia exercises sovereign rights or its jurisdiction;
3. c)the terms «a Contracting State» and «the other Contracting State» mean Portugal or Ethiopia as the context requires;
4. d)the term «tax» means Portuguese tax or Ethiopian tax, as the context requires;
5. e)the term «person» includes an individual, a company and any other body of persons;
6. f)the term «company» means any body corporate or any entity that is treated as a body corporate for tax purposes;
7. g)the terms «enterprise of a Contracting State» and «enterprise of the other Contracting State» mean respectively an enterprise carried on by a resident of a Contracting State and an enterprise carried on by a resident of the other Contracting State;
8. h)the term «international traffic» means any transport by a ship or aircraft operated by an enterprise that has its place of effective management in a Contracting State, except when the ship or aircraft is operated solely between places in the other Contracting State;
9. i)the term «competent authority» means:
  (i) in the case of Portugal: the Minister of Finance, the Director General of [the Tax and Customs Authority] or their authorised representative;
  (ii) in the case of Ethiopia: the Minister of Finance and Economic Development or his authorized representative;
10. j)the term «national» means:
  (i) any individual possessing the nationality of a Contracting State; and
  (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 concerning 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 effective management, place of registration or any other criterion of a similar nature, and also includes that State and any political or administrative subdivision or local authority 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 shop;
6. f)a workshop;
7. g)a commercial warehouse; and
8. h)a mine, an oil or gas well, a quarry or any other place of extraction of natural resources.
3 -A building site or construction or installation project constitutes a permanent establishment only if it lasts more than six months.
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 stock of goods or merchandise belonging to the enterprise, which is exhibited at a trade fair or exhibition, and which is sold by the enterprise at the end of such fair or exhibition;
5. e)the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise or of collecting information, for the enterprise;
6. f)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;
7. g)the maintenance of a fixed place of business solely for any combination of activities mentioned in sub-paragraphs a) to f), provided that the overall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character.
5 -Notwithstanding the provisions of paragraphs 1 and 2, where a person - other than an agent of an independent status to whom paragraph 7 applies - is acting 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 -Notwithstanding the preceding provisions of this article, an insurance company of a Contracting State shall, except in regard to re-insurance, be deemed to have a permanent establishment in the other Contracting State if it collects premiums in the territory of that other State or it insures risks situated therein through a person, other than an agent of an independent status to whom paragraph 7 applies.
7 -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. However, where the activities of such an agent are devoted wholly or mainly to that enterprise he would not be considered an agent of an independent status within the meaning of this paragraph.
8 -The fact that a company which is a resident of a Contracting State controls or is controlled by a company which is a resident of the other Contracting State, or which carries on business in that other State (whether through a permanent establishment or otherwise), shall not of itself constitute either company a permanent establishment of the other.
CHAPTER III
Taxation of income
Article 6
Income from immovable property
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 or forestry, rights to which the provisions of general law respecting landed property apply, usufruct of immovable property and rights to variable or fixed payments as consideration for the working of, or the right to work, mineral deposits, sources and other natural resources; ships and aircraft shall not be regarded as immovable property.
3 -The provisions of paragraph 1 shall apply to income derived from the direct use, letting, or use in any other form of immovable property.
4 -The provisions of paragraphs 1 and 3 shall also apply to the income from immovable property of an enterprise and to income from immovable property used for the performance of independent personal services.
5 -The foregoing provisions shall also apply to income from movable property or income derived from services, which are connected with the use or the right to use the immovable property, either of which, under the taxation law of the Contracting State in which the property is situated, is assimilated to income from immovable property.
Article 7
Business profits
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 determining 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. This provision shall apply subject to limitations under the domestic law.
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
International traffic
1 -Profits from the operation of ships or aircraft in international traffic shall be taxable only in the Contracting State in which the place of effective management of the enterprise is situated.
2 -If the place of effective management of a shipping enterprise is aboard a ship, then it shall be deemed to be situated in the Contracting State in which the home harbour of the ship is situated, or, if there is no such home harbour, in the Contracting State of which the operator of the ship is a resident.
3 -For the purposes of this article, profits from the operation of ships or aircraft in international traffic include:
1. a)profits from the rental on a bareboat basis of ships or aircraft;
2. b)profits from the use, maintenance or rental of containers (including trailers and related equipment for the transport of containers) used for the transport of goods or merchandise; and
3. c)profits from the sale of tickets for the service of transportation by sea or air on behalf of other enterprises;
where such rental or such use, maintenance or rental or such sale, as the case may be, is incidental to the operation of ships or aircraft in international traffic.
4 -The provisions of paragraphs 1, 2 and 3 of this article shall also apply to profits from the participation in a pool, a joint business or an international operating agency.
5 -Whenever companies from different countries have agreed to carry on an air transportation business together in the form of a consortium or a similar form of association, the provisions of paragraph 1 shall apply to such part of the profits of the consortium or association as corresponds to the participation held in that consortium or association by a company that 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, if it agrees that the adjustment made by the first-mentioned State is justified both in principle and as regards the amount, shall make an appropriate adjustment to the amount of the tax charged therein on those profits. In determining such adjustment, due regard shall be had to the other provisions of this 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 Contracting 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:
1. a)5 per cent of the gross amount of the dividends if the beneficial owner is a company (other than a partnership) which holds directly at least 25 per cent of the capital of the company paying the dividends;
2. b)10 per cent of the gross amount of the dividends in all other cases.
  The competent authorities of the Contracting States shall by mutual agreement settle the mode of application of these limitations. This paragraph shall not affect the taxation of the company in respect of the profits out of which the dividends are paid.
3 -The term «dividends» as used in this article means income from shares, «jouissance» shares or «jouissance» rights, mining shares, founders' shares or other rights, not being debt-claims, participating in profits, as well as income from other corporate rights which is subjected to the same taxation treatment as income from shares by the laws of the State of which the company making the distribution is a resident.
4 -The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the dividends, being a resident of a Contracting State, carries on business in the other Contracting State of which the company paying the dividends is a resident, through a permanent establishment situated therein, or performs in that other 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 15, 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 State in which it arises and according to the laws of that State, but if the beneficial owner of the interest is a resident of the other Contracting State, the tax so charged shall not exceed 10 per cent of the gross amount of the interest. The competent authorities of the Contracting States shall by mutual agreement settle the mode of application of this limitation.
3 -Notwithstanding the provisions of paragraph 2, interest arising in a Contracting State and paid to a resident of the other Contracting State shall be taxable only in that other State, if it is paid by or to:
1. a)the State, a political or administrative subdivision or a local authority thereof; or
2. b)the Central Bank of Portugal or the National Bank of Ethiopia.
4 -The term «interest» as used in this article means income from debt-claims of every kind, whether or not secured by mortgage and whether or not carrying a right to participate in the debtor's profits, and in particular, income from government securities and income from bonds or debentures, including premiums and prizes attaching to such securities, bonds or debentures. Penalty charges for late payment shall not be regarded as interest for the purpose of this article.
5 -The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the interest, being a resident of a Contracting State, carries on business in the other Contracting State in which the interest arises through a permanent establishment situated therein, or performs in that other 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 15, as the case may be, shall apply.
6 -Interest shall be deemed to arise in a Contracting State when the payer is a resident of that State. Where, however, the person paying the interest, whether he is a resident of a Contracting State or not, has in a Contracting State a permanent establishment or a fixed base in connection with which the indebtedness on which the interest is paid was incurred, and such interest is borne by such permanent establishment or fixed base, then such interest shall be deemed to arise in the Contracting 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 5 per cent of the gross amount of the royalties. The competent authorities of the Contracting States shall by mutual agreement settle the mode of application of this limitation.
3 -The term «royalties» as used in this article means payments of any kind received as a consideration for the use of, or the right to use, any copyright of literary, artistic or scientific work including computer software, cinematograph films, and films or tapes for radio or television broadcasting, transmission of every kind to the public, any patent, trade mark, design or model, plan, secret formula or process, or for the use or for the right to use of any industrial, commercial or scientific equipment, or for information concerning industrial, commercial or scientific experience.
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 15, 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 fixed base in connection with which the liability to pay the royalties was incurred, and such royalties are borne by such permanent establishment or fixed base, then such royalties shall be deemed to arise in the Contracting 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
Technical fees
1 -Technical fees arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other Contracting State.
2 -However, such technical fees may also be taxed in the Contracting State in which they arise and according to the laws of that Contracting State, but if the beneficial owner of the technical fees is a resident of the other Contracting State, the tax so charged shall not exceed 5 per cent of the gross amount of the technical fees. The competent authorities of the Contracting States shall by mutual agreement settle the mode of application of this limitation.
3 -The term «technical fees» as used in this article means payments of any kind to any person, other than to an employee of the person making the payments, in consideration for any services of a technical, managerial or consultancy nature.
4 -The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the technical fees, being a resident of a Contracting State, carries on business in the other Contracting State in which the technical fees arise through a permanent establishment situated therein, or performs in that other Contracting State independent personal services from a fixed base situated therein, and the technical fees are effectively connected with such permanent establishment or fixed base. In such case the provisions of article 7 or article 15, as the case may be, shall apply.
5 -Technical fees shall be deemed to arise in a Contracting State when the payer is a resident of that State. Where, however, the person paying the technical fees, whether he is a resident of a Contracting State or not, has in a Contracting State a permanent establishment or fixed base in connection with which the liability to pay the technical fees was incurred, and such technical fees are borne by such permanent establishment of fixed base, then such technical fees shall be deemed to arise in the Contracting 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 technical fees exceeds, for whatever reason, 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 14
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, including shares and other comparable interests in a company, which an enterprise of a Contracting State has in the other Contracting State or of movable property pertaining to a fixed base available to a resident of a Contracting State in the other Contracting State for the purpose of performing independent personal services, including such gains from the alienation of such a permanent establishment (alone or with the whole enterprise) or of such fixed base, may be taxed in that other State.
3 -Gains from the alienation of ships or aircraft operated in international traffic or movable property pertaining to the operation of such ships or aircraft shall be taxable only in the Contracting State in which the place of effective management of the enterprise is situated.
4 -Gains derived by a resident of a Contracting State from the alienation of shares or of a comparable interest deriving more than 50 percent of their value directly or indirectly from immovable property situated in the other Contracting State may be taxed in that other State.
5 -Gains from the alienation of any property other than that referred to in paragraphs 1, 2, 3 and 4 shall be taxable only in the Contracting State of which the alienator is a resident.
Article 15
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 unless he has a fixed base regularly available to him in the other Contracting State for the purpose of performing his activities. If he has such a fixed base, the income may be taxed in the other Contracting State but only so much of it as is attributable to that fixed base.
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 16
Dependent personal services
1 -Subject to the provisions of articles 17, 19, 20, 21 and 22, 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 twelve month period commencing or ending in the fiscal year concerned; and
2. b)the remuneration is paid by, or on behalf of, an employer who is not a resident of the other State; and
3. c)the remuneration is not borne by a permanent establishment or a fixed base which the employer has in the other State.
3 -Notwithstanding the preceding provisions of this article, remuneration derived by a resident of a Contracting State in respect of an employment exercised aboard a ship or aircraft operated in international traffic may be taxed in the Contracting State in which the place of effective management of the enterprise is situated.
Article 17
Directors' fees
Directors' fees and other similar payments derived by a resident of a Contracting State in his capacity as a member of the board of directors or supervisory board or of another similar organ of a company which is a resident of the other Contracting State may be taxed in that other State.
Article 18
Artistes and sportspersons
1 -Notwithstanding the provisions of articles 15 and 16, 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 sportsperson, from his or her personal activities as such exercised in the other Contracting State, may be taxed in that other State.
2 -Where income in respect of personal activities exercised by an entertainer or a sportsperson in his or her capacity as such accrues not to the entertainer or sportsperson himself or herself but to another person, that income may, notwithstanding the provisions of articles 7, 15 and 16, be taxed in the Contracting State in which the activities of the entertainer or sportsperson are exercised.
3 -Notwithstanding the provisions of paragraphs 1 and 2, income derived from the activities referred to in paragraph 1 within the framework of cultural or sports exchanges agreed to by the Governments of the Contracting States and carried out other than for the purpose of profit shall be exempt from tax in the Contracting State in which these activities are exercised.
Article 19
Pensions and annuities
1 -Subject to the provisions of paragraph 2 of article 20, pensions, annuities and other similar remuneration paid to a resident of a Contracting State in consideration of past employment shall be taxable only in that State.
2 -The term «annuity» means a stated sum payable periodically at stated times during life or during a specified or ascertainable period of time under a commitment with an obligation to make the payments in return for adequate and full consideration in money or money's worth.
3 -The term «pension» means a periodical payment made in consideration of services rendered in the past or by way of compensation for injuries received, during the course of an employment.
Article 20
Government service
1 -Salaries, wages and other similar remuneration, other than a pension, paid by a Contracting State or a political or administrative subdivision or a local authority thereof to an individual in respect of services rendered to that State or subdivision or authority shall be taxable only in that State. However, such salaries, wages and other similar remuneration shall be taxable only in the other Contracting State if the services are rendered in that State and the individual is a resident of that State who:
1. a)is a national of that State; or
2. b)did not become a resident of that State solely for the purpose of rendering the services.
2 -Any pensions paid by, or out of funds created by, a Contracting State or a political or administrative subdivision or a local authority thereof to an individual in respect of services rendered to that State or subdivision or authority shall be taxable only in that State. However, such pensions shall be taxable only in the other Contracting State if the individual is a resident of, and a national of, that State.
3 -The provisions of articles 16, 17, 18, and 19 shall apply to salaries, wages, pensions, and other similar remuneration in respect of services rendered in connection with a business carried on by a Contracting State or a political or administrative subdivision or a local authority thereof.
Article 21
Professors and researchers
1 -An individual who is or was a resident of a Contracting State immediately before making a visit to the other Contracting State and who, at the invitation of any university, college, school or other similar non-profitable educational institution, which is recognized by the Government of that other Contracting State, is present in that other State for a period not exceeding two years from the date of his first arrival in that other Contracting State, solely for the purpose of teaching or research or both, at such educational institution shall be exempt from tax in that other Contracting State on his remuneration for such teaching or research.
2 -The provisions of paragraph 1 of this article shall not apply to income from research if such research is undertaken not in the public interest but for the private benefit of a specific person or persons.
Article 22
Students and business apprentices
1 -Payments which a student or business apprentice who is or was immediately before visiting a Contracting State a resident of the other Contracting State and who is present in the first-mentioned State solely for the purpose of his education or training receives for the purpose of his maintenance, education or training shall not be taxed in that State, provided that such payments arise from sources outside that State.
2 -A student or a business apprentice, who is or was immediately before visiting a Contracting State a resident of the other Contracting State and who is present in the first-mentioned Contracting State for a continuous period not exceeding four years, shall not be taxed in the first-mentioned Contracting State in respect of remuneration for services rendered in the first-mentioned Contracting State, provided that the services are directly connected with his studies or training and the remuneration does not exceed 6,000 EUR per year.
Article 23
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 15, 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.
CHAPTER IV
Methods for elimination of double taxation
Article 24
Elimination of double taxation
1 -In the case of Portugal, double taxation shall be eliminated as follows:
1. a)where a resident of Portugal derives income which, in accordance with the provisions of this Convention, may be taxed in Ethiopia, Portugal shall allow as a deduction from the tax on the income of that resident an amount equal to the income tax paid in Ethiopia. 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 Ethiopia;
2. b)where in accordance with any provisions of this Convention income derived by a resident of Portugal is exempt from tax in Portugal, Portugal may nevertheless, in calculating the amount of tax on the remaining income of such resident, take into account the exempted income.
2 -In the case of Ethiopia, double taxation shall be eliminated as follows:
Where a resident of Ethiopia derives income which, in accordance with the provisions of this Convention, may be taxed in Portugal, Ethiopia shall allow as a deduction from the tax on the income of that resident an amount equal to the income tax paid in Portugal;
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 -For the purposes of this article the terms «tax paid» or «tax payable» as mentioned in paragraphs 1 and 2 of the article shall be deemed to include the tax which would have been paid but for any exemption or reduction of tax granted under incentive provisions contained in the law of a Contracting State designed to promote economic development to the extent that such exemption or reduction is granted for profits from industrial, construction, manufacturing or agricultural activities, provided that the activities have been carried out within that Contracting State. This paragraph shall apply during the first seven years of application of this Convention. Thereafter, it may be extended by mutual agreement between the competent authorities of the Contracting States.
CHAPTER V
Special provisions
Article 25
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 -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.
3 -Except where the provisions of paragraph 1 of article 9, paragraph 7 of article 11, paragraph 6 of article 12, or paragraph 6 of article 13 apply, interest, royalties, technical fees and other disbursements paid by an enterprise of a Contracting State to a resident of the other Contracting State shall, for the purpose of determining the taxable profits of such enterprise, be deductible under the same conditions as if they had been paid to a resident of the first-mentioned State.
4 -Enterprises of a Contracting State, the capital of which is wholly or partly owned or controlled, directly or indirectly, by one or more residents of the other Contracting State, shall not be subjected in the first-mentioned Contracting State to any taxation or any requirement connected therewith which is other or more burdensome than the taxation and connected requirements to which other similar enterprises of the first-mentioned State are or may be subjected.
5 -The provisions of this article shall apply only to taxes which are covered by this Convention.
Article 26
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 the Contracting 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 25, 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.
4 -The competent authorities of the Contracting States may communicate with each other directly, for the purpose of reaching an agreement in the sense of the preceding paragraphs. When it seems advisable in order to reach agreement to have an oral exchange of opinions, such exchange may take place through a Commission consisting of representatives of the competent authorities of the Contracting States.
Article 27
Exchange of information
1 -The competent authorities of the Contracting States shall exchange such information as is foreseeably relevant for carrying out the provisions of this Convention or to the administration or enforcement of the domestic laws concerning taxes of every kind and description imposed on behalf of the Contracting States, or of their political or administrative subdivisions or local authorities, insofar as the taxation thereunder is not contrary to the Convention. The exchange of information is not restricted by articles 1 and 2.
2 -Any information received under paragraph 1 by a Contracting State shall be treated as secret in the same manner as information obtained under the domestic laws of that State and shall be disclosed only to persons or authorities (including courts and administrative bodies) concerned with the assessment or collection of, the enforcement or prosecution in respect of, the determination of appeals in relation to the taxes referred to in paragraph 1, or the oversight of the above. Such persons or authorities shall use the information only for such purposes. They may disclose the information in public court proceedings or in judicial decisions.
3 -In no case shall the provisions of paragraphs 1 and 2 be construed so as to impose on a Contracting State the obligation:
1. a)to carry out administrative measures at variance with the laws and administrative practice of that or of the other Contracting State;
2. b)to supply information which is not obtainable under the laws or in the normal course of the administration of that or of the other Contracting State;
3. c)to supply information which would disclose any trade, business, industrial, commercial or professional secret or trade process, or information the disclosure of which would be contrary to public policy (ordre public).
4 -If information is requested by a Contracting State in accordance with this article, the other Contracting State shall use its information gathering measures to obtain the requested information, even though that other State may not need such information for its own tax purposes. The obligation contained in the preceding sentence is subject to the limitations of paragraph 3 but in no case shall such limitations be construed to permit a Contracting State to decline to supply information solely because it has no domestic interest in such information.
5 -In no case shall the provisions of paragraph 3 be construed to permit a Contracting State to decline to supply information solely because the information is held by a bank, other financial institution, nominee or person acting in an agency or a fiduciary capacity or because it relates to ownership interests in a person.
6 -The Contracting States shall comply with the guidelines for the regulation of computer files containing personal data as established by the United Nations General Assembly Resolution A/RES/45/95, adopted on the 14th December 1990.
Article 28
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.
CHAPTER VI
Final provisions
Article 29
Entry into force
1 -This Convention shall enter into force thirty days after the date of receipt of the latter of the notifications, in writing and through diplomatic channels, conveying the completion of the internal procedures of each Contracting State required for that purpose.
2 -The provisions of this Convention shall have effect:
1. a)in the case of Portugal:
  (i) in respect of taxes withheld at source, the fact giving rise to them appearing on or after the first day of January of the calendar year next following that in which this Convention enters into force; and
  (ii) in respect of other taxes, as to income arising in any fiscal year beginning on or after the first day of January of the calendar year next following that in which this Convention enters into force;
2. b)in the case of Ethiopia:
  (i) with regard to taxes withheld at source, in respect of amounts paid on or after the eighth day of July next following the date upon which this Convention enters into force; and
  (ii) with regard to other taxes, in respect of tax year beginning on or after the eighth day of July next following the date upon which this Convention enters into force.
  Article 30
  Duration and termination
1 -Following the expiration of an initial period of five years, this Convention shall remain in force for an indeterminate period of time.
2 -Following the expiration of the initial period of five years, either Contracting State may denounce this Convention upon notification, in writing through diplomatic channels, before the first day of July of the concerned calendar year.
3 -In case of denunciation, this Convention shall cease to have effect:
1. a)in the case of Portugal:
  (i) in respect of taxes withheld at source, the fact giving rise to them appearing on or after the first day of January of the calendar year next following the date upon which such notice is given; and
  (ii) in respect of other taxes, as to income arising in any fiscal year beginning on or after the first day of January of the calendar year next following the date upon which such notice is given;
2. b)in the case of Ethiopia:
  (i) with regard to taxes withheld at source, in respect of amounts paid on or after the eighth day of July next following the date upon which such notice is given; and
  (ii) with regard to other taxes, in respect of tax year beginning on or after the eighth day of July next following the date upon which such notice is given.
  In witness whereof the undersigned, being duly authorized thereto, have signed this Convention.
  Done in duplicate at Addis Ababa this 25th day of May 2013, in the Portuguese and English languages, both texts being equally authentic. In case of any divergence of interpretation of the text of this Convention, the English text shall prevail.
  For the Portuguese Republic:
  Francisco Almeida Leite, Secretary of State for Foreign Affairs and Cooperation.
  For The Federal Democratic Republic of Ethiopia:
  Ahmed Shide, Minister of State of Finance and Economic Development for External Cooperation.
  PROTOCOL TO THE CONVENTION BETWEEN THE PORTUGUESE REPUBLIC AND THE FEDERAL DEMOCRATIC REPUBLIC OF ETHIOPIA FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME.
  On signing the Convention between the Portuguese Republic and the Federal Democratic Republic of Ethiopia 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 parties have agreed that the following provisions shall form an integral part of the Convention:
1 -Entitlement to the Benefits foreseen in the Convention:
1. a)It is understood that the provisions of the Convention shall not be interpreted so as to prevent the application by a Contracting State of the anti-avoidance provisions provided for in its domestic law;
2. b)It is understood that the benefits foreseen in the Convention shall not be granted to a resident of a Contracting State which is not the beneficial owner of the income derived from the other Contracting State;
3. c)It is understood that the provisions of the Convention shall not apply if it was the main purpose or one of the main purposes of any person concerned with the creation or assignment of the property or right in respect of which the income is paid to take advantage of those provisions by means of such creation or assignment.
2 -It is understood that:
1. a)With reference to article 5, paragraph 2, sub-paragraph g), the term «commercial warehouse» refers to facilities maintained by an enterprise of a Contracting State for storage of goods or merchandise for other enterprises for profit purposes;
2. b)With reference to article 7, paragraph 3, limitations under the domestic law apply only when the result from such limitations is in accordance with the principles established in the Convention;
3. c)With reference to article 10, paragraph 3, in the case of Portugal, the term «dividends» shall also include profits attributed under an arrangement for participation in profits («associação em participação»);
4. d)With reference to article 12, paragraph 3, payments in relation to software shall fall within the definition of «royalties» where less than the full rights to the software are transferred either if the payments are in consideration for the right to use a copyright on software for commercial exploitation (except payments for the right to distribute standardised software copies, not comprising the right to customize and/or to reproduce them) or if they relate to software acquired for the business use of the purchaser, when, in this last case, the software is not absolutely standardised but somehow adapted to the purchaser.
  In witness whereof the undersigned, being duly authorized thereto, have signed this Protocol.
  Done in duplicate at Addis Ababa this 25th day of May 2013, in the Portuguese and English languages, both texts being equally authentic. In case of any divergence of interpretation of the text of this Protocol, the English text shall prevail.
  For the Portuguese Republic:
  Francisco Almeida Leite, Secretary of State for Foreign Affairs and Cooperation.
  For the Federal Democratic Republic of Ethiopia:
  Ahmed Shide, Minister of State of Finance and Economic Development for External Cooperation.

Artigo 30.º

Vigência e denúncia

1 -Decorrido um período inicial de cinco anos, a presente Convenção permanecerá em vigor por um período de tempo indeterminado.
2 -Decorrido o período inicial de cinco anos, qualquer dos Estados Contratantes poderá denunciar a presente Convenção, mediante notificação por escrito e por via diplomática, antes de 1 de Julho do ano civil em causa.
3 -Em caso de denúncia, a presente Convenção deixará de produzir efeitos:
1. a)No caso de Portugal:
  1. i)Quanto aos impostos devidos na fonte, quando o facto gerador ocorra em ou depois de 1 de Janeiro do ano civil imediatamente seguinte à data da notificação da denúncia; e
  2. ii)Quanto aos demais impostos, relativamente aos rendimentos produzidos em qualquer ano fiscal com início em ou depois de 1 de Janeiro do ano civil imediatamente seguinte à data da notificação da denúncia;
2. b)No caso da Etiópia:
  1. i)Quanto aos impostos devidos na fonte, relativamente às importâncias pagas em ou depois do oitavo dia de Julho imediatamente seguinte à data da notificação da denúncia; e
  2. ii)Quanto aos demais impostos, relativamente a qualquer ano fiscal com início em ou depois do oitavo dia de Julho imediatamente seguinte à data da notificação da denúncia.
    Em testemunho do qual, os signatários, devidamente autorizados para o efeito, assinaram a presente Convenção.
    Feito em Adis Abeba, aos 25 dias do mês de maio de 2013, em dois originais, nas línguas portuguesa e inglesa, sendo ambos os textos igualmente autênticos. Em caso de divergência de interpretação do texto da presente Convenção, prevalecerá o texto inglês.
    Pela República Portuguesa:
    Francisco Almeida Leite, Secretário de Estado dos Negócios Estrangeiros e da Cooperação.
    Pela República Democrática Federal da Etiópia:
    Ahmed Shide, Ministro de Estado, das Finanças e Desenvolvimento Económico para a Cooperação Externa.
    PROTOCOLO À CONVENÇÃO ENTRE A REPÚBLICA PORTUGUESA E A REPÚBLICA DEMOCRÁTICA FEDERAL DA ETIÓPIA PARA EVITAR A DUPLA TRIBUTAÇÃO E PREVENIR A EVASÃO FISCAL EM MATÉRIA DE IMPOSTOS SOBRE O RENDIMENTO.
    No momento da assinatura da Convenção entre a República Portuguesa e a República Democrática Federal da Etiópia para evitar a dupla tributação e prevenir a evasão fiscal em matéria de impostos sobre o rendimento (a seguir designada por «Convenção»), as Partes acordaram nas disposições seguintes, que fazem parte integrante da Convenção:
1 -Direito aos benefícios previstos na Convenção:
1. a)Entende-se que as disposições da Convenção não serão interpretadas de modo a impedir a aplicação por um Estado Contratante das disposições anti-abuso previstas na sua legislação interna;
2. b)Entende-se que os benefícios previstos na Convenção não serão concedidos a um residente de um Estado Contratante que não seja o beneficiário efectivo dos rendimentos obtidos no outro Estado Contratante;
3. c)Entende-se que as disposições da Convenção não serão aplicáveis se o objectivo principal ou um dos objectivos principais de qualquer pessoa associada à criação ou à atribuição de um bem ou direito em relação com o qual o rendimento é pago for o de beneficiar das referidas disposições por meio dessa criação ou atribuição.
2 -Entende-se que:
1. a)Relativamente à alínea g) do n.º 2 do artigo 5.º, o termo «armazém comercial» refere-se a instalações mantidas por uma empresa de um Estado Contratante para armazenamento de bens ou mercadorias para outras empresas, com fins lucrativos;
2. b)Relativamente ao n.º 3 do artigo 7.º, as limitações decorrentes da legislação só são aplicáveis quando o resultado dessas limitações estiver em conformidade com os princípios estabelecidos na Convenção;
3. c)Relativamente ao n.º 3 do artigo 10.º, no caso de Portugal, o termo «dividendos» inclui também os lucros atribuídos nos termos de um contrato de associação em participação;
4. d)Relativamente ao n.º 3 do artigo 12.º, os pagamentos relativos a software são abrangidos pela definição de «royalties» quando apenas uma parte dos direitos respeitantes a software são transferidos, quer os pagamentos sejam efectuados como contrapartida do direito de utilização de um direito de autor sobre software para exploração comercial (com excepção dos pagamentos respeitantes ao direito de distribuir cópias estandardizadas de software, excluindo o direito de as adaptar ou reproduzir), quer respeitem a software adquirido para uso empresarial pelo adquirente, quando, neste último caso, o software não for inteiramente estandardizado, mas adaptado de algum modo ao adquirente.
  Em testemunho do qual, os signatários, devidamente autorizados para o efeito, assinaram o presente Protocolo.
  Feito em Adis Abeba, aos 25 dias do mês de maio de 2013, em dois originais, nas línguas portuguesa e inglesa, sendo ambos os textos igualmente autênticos. Em caso de divergência de interpretação do texto do presente Protocolo, prevalecerá o texto inglês.
  Pela República Portuguesa:
  Francisco Almeida Leite, Secretário de Estado dos Negócios Estrangeiros e da Cooperação.
  Pela República Democrática Federal da Etiópia:
  Ahmed Shide, Ministro de Estado, das Finanças e Desenvolvimento Económico para a Cooperação Externa.
  CONVENTION BETWEEN THE PORTUGUESE REPUBLIC AND THE FEDERAL DEMOCRATIC REPUBLIC OF ETHIOPIA FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME.
  The Portuguese Republic and the Federal Democratic Republic of Ethiopia, desiring to conclude a Convention for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income, in order to promote and strengthen the economic relations between the two countries, have agreed as follows:
  CHAPTER I
  Scope of the Convention
  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 -The existing taxes to which this Convention shall apply are in particular:
1. a)in the case of Portugal:
  (i) the personal income tax (imposto sobre o rendimento das pessoas singulares - IRS);
  (ii) the corporate income tax (imposto sobre o rendimento das pessoas colectivas - IRC); and
  (iii) the surtaxes on corporate income (derramas);
  (hereinafter referred to as «Portuguese tax»);
2. b)in the case of Ethiopia:
  (i) the tax on income and profit imposed by the Income Tax Proclamation; and
  (ii) the tax on income from mining, petroleum and agricultural activities imposed by the respective proclamations;
  (hereinafter referred to as «Ethiopian tax»).
3 -The Convention shall apply also to any identical or substantially similar taxes which are imposed after the date of signature of this Convention in addition to, or in place of, the existing taxes. The competent authorities of the Contracting States shall notify each other of any significant changes which have been made in their taxation laws.
CHAPTER II
Definitions
Article 3
General definitions
1 -For the purposes of this Convention, unless the context otherwise requires:
1. a)the term «Portugal» when used in a geographical sense comprises the territory of the Portuguese Republic in accordance with the International Law and the Portuguese legislation;
2. b)the term «Ethiopia» means the Federal Democratic Republic of Ethiopia, when used in a geographical sense, it means the national territory, in accordance with the International Law and the laws of Ethiopia, including any area which is or may be designated as an area in which Ethiopia exercises sovereign rights or its jurisdiction;
3. c)the terms «a Contracting State» and «the other Contracting State» mean Portugal or Ethiopia as the context requires;
4. d)the term «tax» means Portuguese tax or Ethiopian tax, as the context requires;
5. e)the term «person» includes an individual, a company and any other body of persons;
6. f)the term «company» means any body corporate or any entity that is treated as a body corporate for tax purposes;
7. g)the terms «enterprise of a Contracting State» and «enterprise of the other Contracting State» mean respectively an enterprise carried on by a resident of a Contracting State and an enterprise carried on by a resident of the other Contracting State;
8. h)the term «international traffic» means any transport by a ship or aircraft operated by an enterprise that has its place of effective management in a Contracting State, except when the ship or aircraft is operated solely between places in the other Contracting State;
9. i)the term «competent authority» means:
  (i) in the case of Portugal: the Minister of Finance, the Director General of [the Tax and Customs Authority] or their authorised representative;
  (ii) in the case of Ethiopia: the Minister of Finance and Economic Development or his authorized representative;
10. j)the term «national» means:
  (i) any individual possessing the nationality of a Contracting State; and
  (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 concerning 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 effective management, place of registration or any other criterion of a similar nature, and also includes that State and any political or administrative subdivision or local authority 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 shop;
6. f)a workshop;
7. g)a commercial warehouse; and
8. h)a mine, an oil or gas well, a quarry or any other place of extraction of natural resources.
3 -A building site or construction or installation project constitutes a permanent establishment only if it lasts more than six months.
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 stock of goods or merchandise belonging to the enterprise, which is exhibited at a trade fair or exhibition, and which is sold by the enterprise at the end of such fair or exhibition;
5. e)the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise or of collecting information, for the enterprise;
6. f)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;
7. g)the maintenance of a fixed place of business solely for any combination of activities mentioned in sub-paragraphs a) to f), provided that the overall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character.
5 -Notwithstanding the provisions of paragraphs 1 and 2, where a person - other than an agent of an independent status to whom paragraph 7 applies - is acting 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 -Notwithstanding the preceding provisions of this article, an insurance company of a Contracting State shall, except in regard to re-insurance, be deemed to have a permanent establishment in the other Contracting State if it collects premiums in the territory of that other State or it insures risks situated therein through a person, other than an agent of an independent status to whom paragraph 7 applies.
7 -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. However, where the activities of such an agent are devoted wholly or mainly to that enterprise he would not be considered an agent of an independent status within the meaning of this paragraph.
8 -The fact that a company which is a resident of a Contracting State controls or is controlled by a company which is a resident of the other Contracting State, or which carries on business in that other State (whether through a permanent establishment or otherwise), shall not of itself constitute either company a permanent establishment of the other.
CHAPTER III
Taxation of income
Article 6
Income from immovable property
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 or forestry, rights to which the provisions of general law respecting landed property apply, usufruct of immovable property and rights to variable or fixed payments as consideration for the working of, or the right to work, mineral deposits, sources and other natural resources; ships and aircraft shall not be regarded as immovable property.
3 -The provisions of paragraph 1 shall apply to income derived from the direct use, letting, or use in any other form of immovable property.
4 -The provisions of paragraphs 1 and 3 shall also apply to the income from immovable property of an enterprise and to income from immovable property used for the performance of independent personal services.
5 -The foregoing provisions shall also apply to income from movable property or income derived from services, which are connected with the use or the right to use the immovable property, either of which, under the taxation law of the Contracting State in which the property is situated, is assimilated to income from immovable property.
Article 7
Business profits
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 determining 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. This provision shall apply subject to limitations under the domestic law.
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
International traffic
1 -Profits from the operation of ships or aircraft in international traffic shall be taxable only in the Contracting State in which the place of effective management of the enterprise is situated.
2 -If the place of effective management of a shipping enterprise is aboard a ship, then it shall be deemed to be situated in the Contracting State in which the home harbour of the ship is situated, or, if there is no such home harbour, in the Contracting State of which the operator of the ship is a resident.
3 -For the purposes of this article, profits from the operation of ships or aircraft in international traffic include:
1. a)profits from the rental on a bareboat basis of ships or aircraft;
2. b)profits from the use, maintenance or rental of containers (including trailers and related equipment for the transport of containers) used for the transport of goods or merchandise; and
3. c)profits from the sale of tickets for the service of transportation by sea or air on behalf of other enterprises;
where such rental or such use, maintenance or rental or such sale, as the case may be, is incidental to the operation of ships or aircraft in international traffic.
4 -The provisions of paragraphs 1, 2 and 3 of this article shall also apply to profits from the participation in a pool, a joint business or an international operating agency.
5 -Whenever companies from different countries have agreed to carry on an air transportation business together in the form of a consortium or a similar form of association, the provisions of paragraph 1 shall apply to such part of the profits of the consortium or association as corresponds to the participation held in that consortium or association by a company that 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, if it agrees that the adjustment made by the first-mentioned State is justified both in principle and as regards the amount, shall make an appropriate adjustment to the amount of the tax charged therein on those profits. In determining such adjustment, due regard shall be had to the other provisions of this 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 Contracting 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:
1. a)5 per cent of the gross amount of the dividends if the beneficial owner is a company (other than a partnership) which holds directly at least 25 per cent of the capital of the company paying the dividends;
2. b)10 per cent of the gross amount of the dividends in all other cases.
  The competent authorities of the Contracting States shall by mutual agreement settle the mode of application of these limitations. This paragraph shall not affect the taxation of the company in respect of the profits out of which the dividends are paid.
3 -The term «dividends» as used in this article means income from shares, «jouissance» shares or «jouissance» rights, mining shares, founders' shares or other rights, not being debt-claims, participating in profits, as well as income from other corporate rights which is subjected to the same taxation treatment as income from shares by the laws of the State of which the company making the distribution is a resident.
4 -The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the dividends, being a resident of a Contracting State, carries on business in the other Contracting State of which the company paying the dividends is a resident, through a permanent establishment situated therein, or performs in that other 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 15, 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 State in which it arises and according to the laws of that State, but if the beneficial owner of the interest is a resident of the other Contracting State, the tax so charged shall not exceed 10 per cent of the gross amount of the interest. The competent authorities of the Contracting States shall by mutual agreement settle the mode of application of this limitation.
3 -Notwithstanding the provisions of paragraph 2, interest arising in a Contracting State and paid to a resident of the other Contracting State shall be taxable only in that other State, if it is paid by or to:
1. a)the State, a political or administrative subdivision or a local authority thereof; or
2. b)the Central Bank of Portugal or the National Bank of Ethiopia.
4 -The term «interest» as used in this article means income from debt-claims of every kind, whether or not secured by mortgage and whether or not carrying a right to participate in the debtor's profits, and in particular, income from government securities and income from bonds or debentures, including premiums and prizes attaching to such securities, bonds or debentures. Penalty charges for late payment shall not be regarded as interest for the purpose of this article.
5 -The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the interest, being a resident of a Contracting State, carries on business in the other Contracting State in which the interest arises through a permanent establishment situated therein, or performs in that other 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 15, as the case may be, shall apply.
6 -Interest shall be deemed to arise in a Contracting State when the payer is a resident of that State. Where, however, the person paying the interest, whether he is a resident of a Contracting State or not, has in a Contracting State a permanent establishment or a fixed base in connection with which the indebtedness on which the interest is paid was incurred, and such interest is borne by such permanent establishment or fixed base, then such interest shall be deemed to arise in the Contracting 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 5 per cent of the gross amount of the royalties. The competent authorities of the Contracting States shall by mutual agreement settle the mode of application of this limitation.
3 -The term «royalties» as used in this article means payments of any kind received as a consideration for the use of, or the right to use, any copyright of literary, artistic or scientific work including computer software, cinematograph films, and films or tapes for radio or television broadcasting, transmission of every kind to the public, any patent, trade mark, design or model, plan, secret formula or process, or for the use or for the right to use of any industrial, commercial or scientific equipment, or for information concerning industrial, commercial or scientific experience.
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 15, 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 fixed base in connection with which the liability to pay the royalties was incurred, and such royalties are borne by such permanent establishment or fixed base, then such royalties shall be deemed to arise in the Contracting 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
Technical fees
1 -Technical fees arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other Contracting State.
2 -However, such technical fees may also be taxed in the Contracting State in which they arise and according to the laws of that Contracting State, but if the beneficial owner of the technical fees is a resident of the other Contracting State, the tax so charged shall not exceed 5 per cent of the gross amount of the technical fees. The competent authorities of the Contracting States shall by mutual agreement settle the mode of application of this limitation.
3 -The term «technical fees» as used in this article means payments of any kind to any person, other than to an employee of the person making the payments, in consideration for any services of a technical, managerial or consultancy nature.
4 -The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the technical fees, being a resident of a Contracting State, carries on business in the other Contracting State in which the technical fees arise through a permanent establishment situated therein, or performs in that other Contracting State independent personal services from a fixed base situated therein, and the technical fees are effectively connected with such permanent establishment or fixed base. In such case the provisions of article 7 or article 15, as the case may be, shall apply.
5 -Technical fees shall be deemed to arise in a Contracting State when the payer is a resident of that State. Where, however, the person paying the technical fees, whether he is a resident of a Contracting State or not, has in a Contracting State a permanent establishment or fixed base in connection with which the liability to pay the technical fees was incurred, and such technical fees are borne by such permanent establishment of fixed base, then such technical fees shall be deemed to arise in the Contracting 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 technical fees exceeds, for whatever reason, 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 14
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, including shares and other comparable interests in a company, which an enterprise of a Contracting State has in the other Contracting State or of movable property pertaining to a fixed base available to a resident of a Contracting State in the other Contracting State for the purpose of performing independent personal services, including such gains from the alienation of such a permanent establishment (alone or with the whole enterprise) or of such fixed base, may be taxed in that other State.
3 -Gains from the alienation of ships or aircraft operated in international traffic or movable property pertaining to the operation of such ships or aircraft shall be taxable only in the Contracting State in which the place of effective management of the enterprise is situated.
4 -Gains derived by a resident of a Contracting State from the alienation of shares or of a comparable interest deriving more than 50 percent of their value directly or indirectly from immovable property situated in the other Contracting State may be taxed in that other State.
5 -Gains from the alienation of any property other than that referred to in paragraphs 1, 2, 3 and 4 shall be taxable only in the Contracting State of which the alienator is a resident.
Article 15
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 unless he has a fixed base regularly available to him in the other Contracting State for the purpose of performing his activities. If he has such a fixed base, the income may be taxed in the other Contracting State but only so much of it as is attributable to that fixed base.
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 16
Dependent personal services
1 -Subject to the provisions of articles 17, 19, 20, 21 and 22, 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 twelve month period commencing or ending in the fiscal year concerned; and
2. b)the remuneration is paid by, or on behalf of, an employer who is not a resident of the other State; and
3. c)the remuneration is not borne by a permanent establishment or a fixed base which the employer has in the other State.
3 -Notwithstanding the preceding provisions of this article, remuneration derived by a resident of a Contracting State in respect of an employment exercised aboard a ship or aircraft operated in international traffic may be taxed in the Contracting State in which the place of effective management of the enterprise is situated.
Article 17
Directors' fees
Directors' fees and other similar payments derived by a resident of a Contracting State in his capacity as a member of the board of directors or supervisory board or of another similar organ of a company which is a resident of the other Contracting State may be taxed in that other State.
Article 18
Artistes and sportspersons
1 -Notwithstanding the provisions of articles 15 and 16, 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 sportsperson, from his or her personal activities as such exercised in the other Contracting State, may be taxed in that other State.
2 -Where income in respect of personal activities exercised by an entertainer or a sportsperson in his or her capacity as such accrues not to the entertainer or sportsperson himself or herself but to another person, that income may, notwithstanding the provisions of articles 7, 15 and 16, be taxed in the Contracting State in which the activities of the entertainer or sportsperson are exercised.
3 -Notwithstanding the provisions of paragraphs 1 and 2, income derived from the activities referred to in paragraph 1 within the framework of cultural or sports exchanges agreed to by the Governments of the Contracting States and carried out other than for the purpose of profit shall be exempt from tax in the Contracting State in which these activities are exercised.
Article 19
Pensions and annuities
1 -Subject to the provisions of paragraph 2 of article 20, pensions, annuities and other similar remuneration paid to a resident of a Contracting State in consideration of past employment shall be taxable only in that State.
2 -The term «annuity» means a stated sum payable periodically at stated times during life or during a specified or ascertainable period of time under a commitment with an obligation to make the payments in return for adequate and full consideration in money or money's worth.
3 -The term «pension» means a periodical payment made in consideration of services rendered in the past or by way of compensation for injuries received, during the course of an employment.
Article 20
Government service
1 -Salaries, wages and other similar remuneration, other than a pension, paid by a Contracting State or a political or administrative subdivision or a local authority thereof to an individual in respect of services rendered to that State or subdivision or authority shall be taxable only in that State. However, such salaries, wages and other similar remuneration shall be taxable only in the other Contracting State if the services are rendered in that State and the individual is a resident of that State who:
1. a)is a national of that State; or
2. b)did not become a resident of that State solely for the purpose of rendering the services.
2 -Any pensions paid by, or out of funds created by, a Contracting State or a political or administrative subdivision or a local authority thereof to an individual in respect of services rendered to that State or subdivision or authority shall be taxable only in that State. However, such pensions shall be taxable only in the other Contracting State if the individual is a resident of, and a national of, that State.
3 -The provisions of articles 16, 17, 18, and 19 shall apply to salaries, wages, pensions, and other similar remuneration in respect of services rendered in connection with a business carried on by a Contracting State or a political or administrative subdivision or a local authority thereof.
Article 21
Professors and researchers
1 -An individual who is or was a resident of a Contracting State immediately before making a visit to the other Contracting State and who, at the invitation of any university, college, school or other similar non-profitable educational institution, which is recognized by the Government of that other Contracting State, is present in that other State for a period not exceeding two years from the date of his first arrival in that other Contracting State, solely for the purpose of teaching or research or both, at such educational institution shall be exempt from tax in that other Contracting State on his remuneration for such teaching or research.
2 -The provisions of paragraph 1 of this article shall not apply to income from research if such research is undertaken not in the public interest but for the private benefit of a specific person or persons.
Article 22
Students and business apprentices
1 -Payments which a student or business apprentice who is or was immediately before visiting a Contracting State a resident of the other Contracting State and who is present in the first-mentioned State solely for the purpose of his education or training receives for the purpose of his maintenance, education or training shall not be taxed in that State, provided that such payments arise from sources outside that State.
2 -A student or a business apprentice, who is or was immediately before visiting a Contracting State a resident of the other Contracting State and who is present in the first-mentioned Contracting State for a continuous period not exceeding four years, shall not be taxed in the first-mentioned Contracting State in respect of remuneration for services rendered in the first-mentioned Contracting State, provided that the services are directly connected with his studies or training and the remuneration does not exceed 6,000 EUR per year.
Article 23
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 15, 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.
CHAPTER IV
Methods for elimination of double taxation
Article 24
Elimination of double taxation
1 -In the case of Portugal, double taxation shall be eliminated as follows:
1. a)where a resident of Portugal derives income which, in accordance with the provisions of this Convention, may be taxed in Ethiopia, Portugal shall allow as a deduction from the tax on the income of that resident an amount equal to the income tax paid in Ethiopia. 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 Ethiopia;
2. b)where in accordance with any provisions of this Convention income derived by a resident of Portugal is exempt from tax in Portugal, Portugal may nevertheless, in calculating the amount of tax on the remaining income of such resident, take into account the exempted income.
2 -In the case of Ethiopia, double taxation shall be eliminated as follows:
Where a resident of Ethiopia derives income which, in accordance with the provisions of this Convention, may be taxed in Portugal, Ethiopia shall allow as a deduction from the tax on the income of that resident an amount equal to the income tax paid in Portugal;
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 -For the purposes of this article the terms «tax paid» or «tax payable» as mentioned in paragraphs 1 and 2 of the article shall be deemed to include the tax which would have been paid but for any exemption or reduction of tax granted under incentive provisions contained in the law of a Contracting State designed to promote economic development to the extent that such exemption or reduction is granted for profits from industrial, construction, manufacturing or agricultural activities, provided that the activities have been carried out within that Contracting State. This paragraph shall apply during the first seven years of application of this Convention. Thereafter, it may be extended by mutual agreement between the competent authorities of the Contracting States.
CHAPTER V
Special provisions
Article 25
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 -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.
3 -Except where the provisions of paragraph 1 of article 9, paragraph 7 of article 11, paragraph 6 of article 12, or paragraph 6 of article 13 apply, interest, royalties, technical fees and other disbursements paid by an enterprise of a Contracting State to a resident of the other Contracting State shall, for the purpose of determining the taxable profits of such enterprise, be deductible under the same conditions as if they had been paid to a resident of the first-mentioned State.
4 -Enterprises of a Contracting State, the capital of which is wholly or partly owned or controlled, directly or indirectly, by one or more residents of the other Contracting State, shall not be subjected in the first-mentioned Contracting State to any taxation or any requirement connected therewith which is other or more burdensome than the taxation and connected requirements to which other similar enterprises of the first-mentioned State are or may be subjected.
5 -The provisions of this article shall apply only to taxes which are covered by this Convention.
Article 26
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 the Contracting 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 25, 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.
4 -The competent authorities of the Contracting States may communicate with each other directly, for the purpose of reaching an agreement in the sense of the preceding paragraphs. When it seems advisable in order to reach agreement to have an oral exchange of opinions, such exchange may take place through a Commission consisting of representatives of the competent authorities of the Contracting States.
Article 27
Exchange of information
1 -The competent authorities of the Contracting States shall exchange such information as is foreseeably relevant for carrying out the provisions of this Convention or to the administration or enforcement of the domestic laws concerning taxes of every kind and description imposed on behalf of the Contracting States, or of their political or administrative subdivisions or local authorities, insofar as the taxation thereunder is not contrary to the Convention. The exchange of information is not restricted by articles 1 and 2.
2 -Any information received under paragraph 1 by a Contracting State shall be treated as secret in the same manner as information obtained under the domestic laws of that State and shall be disclosed only to persons or authorities (including courts and administrative bodies) concerned with the assessment or collection of, the enforcement or prosecution in respect of, the determination of appeals in relation to the taxes referred to in paragraph 1, or the oversight of the above. Such persons or authorities shall use the information only for such purposes. They may disclose the information in public court proceedings or in judicial decisions.
3 -In no case shall the provisions of paragraphs 1 and 2 be construed so as to impose on a Contracting State the obligation:
1. a)to carry out administrative measures at variance with the laws and administrative practice of that or of the other Contracting State;
2. b)to supply information which is not obtainable under the laws or in the normal course of the administration of that or of the other Contracting State;
3. c)to supply information which would disclose any trade, business, industrial, commercial or professional secret or trade process, or information the disclosure of which would be contrary to public policy (ordre public).
4 -If information is requested by a Contracting State in accordance with this article, the other Contracting State shall use its information gathering measures to obtain the requested information, even though that other State may not need such information for its own tax purposes. The obligation contained in the preceding sentence is subject to the limitations of paragraph 3 but in no case shall such limitations be construed to permit a Contracting State to decline to supply information solely because it has no domestic interest in such information.
5 -In no case shall the provisions of paragraph 3 be construed to permit a Contracting State to decline to supply information solely because the information is held by a bank, other financial institution, nominee or person acting in an agency or a fiduciary capacity or because it relates to ownership interests in a person.
6 -The Contracting States shall comply with the guidelines for the regulation of computer files containing personal data as established by the United Nations General Assembly Resolution A/RES/45/95, adopted on the 14th December 1990.
Article 28
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.
CHAPTER VI
Final provisions
Article 29
Entry into force
1 -This Convention shall enter into force thirty days after the date of receipt of the latter of the notifications, in writing and through diplomatic channels, conveying the completion of the internal procedures of each Contracting State required for that purpose.
2 -The provisions of this Convention shall have effect:
1. a)in the case of Portugal:
  (i) in respect of taxes withheld at source, the fact giving rise to them appearing on or after the first day of January of the calendar year next following that in which this Convention enters into force; and
  (ii) in respect of other taxes, as to income arising in any fiscal year beginning on or after the first day of January of the calendar year next following that in which this Convention enters into force;
2. b)in the case of Ethiopia:
  (i) with regard to taxes withheld at source, in respect of amounts paid on or after the eighth day of July next following the date upon which this Convention enters into force; and
  (ii) with regard to other taxes, in respect of tax year beginning on or after the eighth day of July next following the date upon which this Convention enters into force.
  Article 30
  Duration and termination
1 -Following the expiration of an initial period of five years, this Convention shall remain in force for an indeterminate period of time.
2 -Following the expiration of the initial period of five years, either Contracting State may denounce this Convention upon notification, in writing through diplomatic channels, before the first day of July of the concerned calendar year.
3 -In case of denunciation, this Convention shall cease to have effect:
1. a)in the case of Portugal:
  (i) in respect of taxes withheld at source, the fact giving rise to them appearing on or after the first day of January of the calendar year next following the date upon which such notice is given; and
  (ii) in respect of other taxes, as to income arising in any fiscal year beginning on or after the first day of January of the calendar year next following the date upon which such notice is given;
2. b)in the case of Ethiopia:
  (i) with regard to taxes withheld at source, in respect of amounts paid on or after the eighth day of July next following the date upon which such notice is given; and
  (ii) with regard to other taxes, in respect of tax year beginning on or after the eighth day of July next following the date upon which such notice is given.
  In witness whereof the undersigned, being duly authorized thereto, have signed this Convention.
  Done in duplicate at Addis Ababa this 25th day of May 2013, in the Portuguese and English languages, both texts being equally authentic. In case of any divergence of interpretation of the text of this Convention, the English text shall prevail.
  For the Portuguese Republic:
  Francisco Almeida Leite, Secretary of State for Foreign Affairs and Cooperation.
  For The Federal Democratic Republic of Ethiopia:
  Ahmed Shide, Minister of State of Finance and Economic Development for External Cooperation.
  PROTOCOL TO THE CONVENTION BETWEEN THE PORTUGUESE REPUBLIC AND THE FEDERAL DEMOCRATIC REPUBLIC OF ETHIOPIA FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME.
  On signing the Convention between the Portuguese Republic and the Federal Democratic Republic of Ethiopia 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 parties have agreed that the following provisions shall form an integral part of the Convention:
1 -Entitlement to the Benefits foreseen in the Convention:
1. a)It is understood that the provisions of the Convention shall not be interpreted so as to prevent the application by a Contracting State of the anti-avoidance provisions provided for in its domestic law;
2. b)It is understood that the benefits foreseen in the Convention shall not be granted to a resident of a Contracting State which is not the beneficial owner of the income derived from the other Contracting State;
3. c)It is understood that the provisions of the Convention shall not apply if it was the main purpose or one of the main purposes of any person concerned with the creation or assignment of the property or right in respect of which the income is paid to take advantage of those provisions by means of such creation or assignment.
2 -It is understood that:
1. a)With reference to article 5, paragraph 2, sub-paragraph g), the term «commercial warehouse» refers to facilities maintained by an enterprise of a Contracting State for storage of goods or merchandise for other enterprises for profit purposes;
2. b)With reference to article 7, paragraph 3, limitations under the domestic law apply only when the result from such limitations is in accordance with the principles established in the Convention;
3. c)With reference to article 10, paragraph 3, in the case of Portugal, the term «dividends» shall also include profits attributed under an arrangement for participation in profits («associação em participação»);
4. d)With reference to article 12, paragraph 3, payments in relation to software shall fall within the definition of «royalties» where less than the full rights to the software are transferred either if the payments are in consideration for the right to use a copyright on software for commercial exploitation (except payments for the right to distribute standardised software copies, not comprising the right to customize and/or to reproduce them) or if they relate to software acquired for the business use of the purchaser, when, in this last case, the software is not absolutely standardised but somehow adapted to the purchaser.
  In witness whereof the undersigned, being duly authorized thereto, have signed this Protocol.
  Done in duplicate at Addis Ababa this 25th day of May 2013, in the Portuguese and English languages, both texts being equally authentic. In case of any divergence of interpretation of the text of this Protocol, the English text shall prevail.
  For the Portuguese Republic:
  Francisco Almeida Leite, Secretary of State for Foreign Affairs and Cooperation.
  For the Federal Democratic Republic of Ethiopia:
  Ahmed Shide, Minister of State of Finance and Economic Development for External Cooperation.