Tout doute au sujet de l'interprétation du présent paragraphe est résolu en vertu du paragraphe 3 de l'article 24 ou, en l'absence d'un accord en vertu de cette procédure, en vertu de toute autre procédure acceptée par les deux États contractants. La présente Convention demeurera en vigueur tant qu'elle n'aura pas été dénoncée par un État contractant. Chaque État contractant peut dénoncer la Convention par écrit et par la voie diplomatique avec un préavis minimum de six mois avant la fin de chaque année civile à compter de la deuxième année qui suit celle de l'échange des instruments de ratification.
Dans ce cas, la Convention cessera d'être applicable:. Fait en double exemplaire à Ottawa ce 14 jour de juinen langues française, anglaise et portugaise, chaque version faisant également foi. Au moment de procéder à la signature de la Convention entre le Canada et la République portugaise en vue d'éviter les doubles impositions et de prévenir l'évasion fiscale en matière d'impôts sur le revenu, les soussignés sont convenus des dispositions suivantes qui forment partie intégrante de la Convention:.
Toutefois, la présente disposition ne s'applique ni aux biens qui donneraient lieu, immédiatement avant, que la personne physique ne devienne un résident de cet autre État, à des gains imposables dans cet autre État, ni aux biens immobiliers situés dans un État tiers. Português English.
Aprovada em 28 de Setembro de Artigo 2. II - Definições Artigo 3. Artigo 4.
Artigo 5. Artigo 7. Artigo 8. Artigo 9.
Artigo V - Disposições especiais Artigo VI - Disposições finais Artigo The Government of the Portuguese Republic and the Government of Canada, desiring to conclude a Convention for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, have agreed as follows: 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.
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. 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.
Article 8 Shipping and air transport 1 - Profits derived by an enterprise of a Contracting State from the operation of ships or aircraft in international traffic shall be taxable only in that State. Article 9 Associated enterprises 1 - Where: a An enterprise of a Contracting State participates directly or indirectly in the management, control or capital of an enterprise of the other Contracting State; or b The same persons participate directly or indirectly in the management, control or capital of an enterprise of a Contracting State and an enterprise of the other Contracting State; and in either case conditions are made or imposed between the two enterprises in their commercial or financial relations which differ from those which would be made between independent enterprises, then any income which would, but for those conditions, have accrued to one of the enterprises, but, by reason of those conditions, has not so accrued, may be included in the income of that enterprise and taxed accordingly.
Article 10 Dividend 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. 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. 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. Article 13 Capital gains 1 - Gains derived by a resident of a Contracting State from the alienation of immovable property situated in the other Contracting State may be taxed in that other State.
Article 14 Independent personal services 1 - Income derived by a resident of a Contracting State in respect of professional services or other activities of an independent character shall be taxable only in that State. However, such income may also be taxed in the other Contracting State in the following cases: a If a fixed base is regularly available to the resident in that other State for the purpose of performing the activities; in that case, only so much of the income as is attributable to that fixed base may be taxed in that other State; or b If the resident's stay in that other State is for a period or periods amounting to or exceeding in the aggregate days in any twelve month period commencing or ending in the calendar year concerned.
Article 15 Dependent personal services 1 - Subject to the provisions of articles 16, 18 and 19, salaries, wages and other 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. Article 16 Directors'fees Directors'fees and other similar payments derived by a resident of a Contracting State in the capacity as a member of the board of directors or supervisory board in Portugal, conselho fiscal or a similar organ of a company which is a resident of the other Contracting State, may be taxed in that other State.
Article 17 Artistes and sportspersons 1 - Notwithstanding the provisions of articles 14 and 15, income derived by a resident of a Contracting State as h pylori treatment regimens guidelines entertainer, such as a theatre, motion picture, radio or television artiste, or a musician, or as a sportsperson, from that resident's personal activities as such exercised in the other Contracting State, may be taxed in that other State.
Article 18 Pensions and annuities 1 - Pensions and annuities arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other State. Article 19 Government service 1 - a 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.
Article 20 Students Payments which a student, apprentice or business trainee 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 that individual's education or training receives for the purpose of that individual's maintenance, education or training shall not be taxed in that State, provided that such payments arise from sources outside that State.
Article 21 Other income 1 - Subject to the provisions of paragraph 2, 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.
IV - Methods for prevention of double taxation Article 22 Elimination of double taxation 1 - In the case of Canada, double taxation shall be avoided as follows: a Subject to the existing provisions of the law of Canada regarding the deduction from tax payable in Canada of tax paid in a territory outside Canada and to any subsequent modification of those provisions -which shall not affect the general principle hereof- and unless a greater deduction or relief is provided under the laws of Canada, tax payable in Portugal on profits, income or gains arising in Portugal shall be deducted from any Canadian tax payable in respect of such profits, income or gains; b Where in accordance with any provision of the Convention income derived by a resident of Canada is exempt from tax in Canada, Canada may nevertheless, in calculating the amount of tax on other income, take into account the exempted income.
V - Special provisions Article 23 Non-discrimination 1 - Nationals of a Contracting State shall not be subjected in the other Contracting State to any taxation or any requirement connected therewith which is other or more burdensome than the taxation and connected requirements to which nationals of that other State in the same circumstances, in particular with respect to residence, are or may be subjected.
Article 24 Mutual agreement procedure 1 - Where a person considers that the actions of one or both of the Contracting States result or will result for that person in taxation not in accordance with the provisions of this Convention, that person may, irrespective of the remedies provided by the domestic law of those States, address to the competent authority of the Contracting State of bike rides reston va that person is a resident or, if that person's case comes under paragraph 1 of article 23, to that of the Contracting State of which that person is a national, an application in writing stating the grounds for claiming the revision of such taxation.
Article 25 Exchange of information 1 - The competent authorities of the Contracting States shall exchange such information as is necessary for carrying out the provisions of this Convention or of the domestic laws of the Contracting States concerning taxes covered by the Convention insofar as the taxation thereunder is not contrary to the Convention.
Article 26 Members of diplomatic missions and consular posts 1 - Nothing in this Convention shall affect the fiscal privileges of members of diplomatic missions or consular posts under the general rules of international law or under the provisions of special agreements.
Article 27 Miscellaneous rules 1 - The provisions of this Convention shall not be construed to restrict in any manner any exemption, allowance, credit or other deduction accorded: a By the laws of a Contracting State in the determination of the tax imposed by that State; or b By any other agreement entered into by a Contracting State.
VI - Final provisions Article 28 Entry into force 1 - This Convention shall be ratified and the instruments of ratification shall be exchanged as soon as possible. Article 29 Termination This Convention shall remain in force until terminated by a Contracting State. In such event, the Convention shall cease to have effect: a In Canada: i In respect of tax withheld at the source on amounts paid or credited to non-residents, on or after the first day of January of the calendar year next following that mentioned in the notice of termination; ii In respect of other Canadian tax, for taxation years beginning on or after the first day of January of the calendar year next following that mentioned in the notice of termination; b In Portugal: i In respect of taxes withheld at source, the fact given rise to them appearing on or after the first day of January of the calendar year next following that mentioned in the notice of termination; ii In respect of other taxes, to income derived during any taxable period beginning on or after the first day of January of the calendar year next following that mentioned in the notice of termination.
In witness whereof the undersigned, duly authorized to that effect, have signed this Convention. Le chapitre IX de la proposition traite des informations mises à la disposition des assujettis.
Le système établi sur la base de la présente décision est facultatif pour les assujettis. La Commission limite la présente pro position aux prestations entre assujettis. O IVA é auto-avaliado pelos sujeitos passivos através das suas declarações. La TVA est établie par les assujettis eux mêmes dans leurs déclarations. Os restantes sujeitos passivos solicitam anualmente o reembolso dos saldos a seu favor. Les autres assujettis font une demande annuelle de remboursement pour les soldes en leur faveur.
Parfaire l'harmonisation de la législation des États membres relative au remboursement de la TVA aux assujettis établis en dehors de la CEE.
Il convient que l'évaluation porte également sur les coûts de conformité pour les assujettis. Todavia, os Estados-Membros podem obrigar os sujeitos passivos que efectuem operações ocasionais referidas no artigo Toutefois, les États membres peuvent obliger les assujettis qui effectuent des opérations occasionnelles visées à l'article 12 à n'exercer le droit à déduction qu'au moment de la livraison. Atividades impeditivas Simples Nacional. O que é CNAE e quando vou usar?
RIO — Confira a lista de atividades impeditivas a micro e pequenas empresas que querem optar pelo Simples Nacional. Por conta das mudanças no Simples Nacional para o ano dealém das alterações dos limites de faturamento, da cobrança do ICMS e ISS por fora do DAS para quem passar o sublimite estabelecido em seu estado, e as novas tabelas, é importante lembrar que temos grandes alterações quanto ao enquadramento.
Atividades impeditivas. Mas a cada ano, o governo abre mais o leque e vai permitindo a entrada de novos CNAEs. Trata-se da pessoa natural que exerce, em seu próprio nome, uma atividade empresarial.
Regime de tributação empresário individual
Veja mais abaixo. Transporte de cargas ou passageiros — Municipal. Usando Código de Acesso. Usando Certificado Digital. O Simples Nacional x Folha de Pagamento. Pesquise atividades e impostos correspondentes. Fique atento às alíquotas e anexos das atividades ao Abrir sua empresa. De momento, é interessante saber que pouca coisa mudou entre as atividades impeditivas Simples Nacional e as atividades impeditivas Simples Nacional Paraforam excluídas vinte e seis atividades e alteradas outras cinco.