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Official guidance
Double Taxation Relief Manual

DT15600PP · Double Taxation Relief Manual: Portugal

  • DT15600 · Agreements in force
  • DT15601 · Admissible taxes
  • DT15602 · Treaty summary
  • DT15604 · Double Taxation Relief Manual: Guidance by country: Portugal: Students
  • DT15605 · Double Taxation Relief Manual: Guidance by country: Portugal: Tax spared
  • DT15606 · Double Taxation Relief Manual: Guidance by country: Portugal: Relief from Portuguese tax
  • DT15607 · Double Taxation Relief Manual: Guidance by country: Portugal: Interest and Royalties
  • DT15640 · Double Taxation Relief Manual: Guidance by country: Portugal: Underlying Tax
  • DT15651 · Portugal: double taxation agreement, Article 2: Taxes covered
  • DT15652 · Portugal: double taxation agreement, Article 3: General definitions
  • DT15653 · Portugal: double taxation agreement, Article 4: Residence
  • DT15654 · Portugal: double taxation agreement, Article 5: Permanent Establishment
  • DT15655 · Portugal: double taxation agreement, Article 6: Income from immovable property
  • DT15656 · Portugal: double taxation agreement, Article 7: Business profits
  • DT15657 · Portugal: double taxation agreement, Article 8: Shipping and air transport
  • DT15658 · Portugal: double taxation agreement, Article 9: Associated enterprises
  • DT15659 · Portugal: double taxation agreement, Article 10: Dividends
  • DT15660 · Portugal: double taxation agreement, Article 11: Interest
  • DT15661 · Portugal: double taxation agreement, Article 12: Royalties
  • DT15662 · Portugal: double taxation agreement, Article 13: Capital gains
  • DT15663 · Portugal: double taxation agreement, Article 14 Independent personal services
  • DT15664 · Portugal: double taxation agreement, Article 15 Employments
  • DT15665 · Portugal: double taxation agreement, Article 16 Artistes and Athletes
  • DT15666 · Portugal: double taxation agreement, Article 17: Pensions
  • DT15667 · Portugal: double taxation agreement, Article 18: Governmental functions
  • DT15668 · Portugal: double taxation agreement, Article 19: Students
  • DT15669 · Portugal: double taxation agreement, Article 20: Income not expressly mentioned
  • DT15670 · Portugal: double taxation agreement, Article 21: Personal allowances
  • DT15671 · Portugal: double taxation agreement, Article 22: Elimination of double taxation
  • DT15672 · Portugal: double taxation agreement, Article 23: Non-discrimination
  • DT15673 · Portugal: double taxation agreement, Article 24: Mutual agreement
  • DT15674 · Portugal: double taxation agreement, Article 25: Exchange of information
  • DT15675 · Portugal: double taxation agreement, Article 26: Diplomatic and consular officials
  • DT15676 · Portugal: double taxation agreement, Article 27: Territorial extension
  • DT15677 · Portugal: double taxation agreement, Article 28: Entry into force
  • DT15678 · Portugal: double taxation agreement, Article 29: Termination
  1. Guidance by country: contents
  2. Double Taxation Relief Manual: Portugal: contents

DT15600PP | Double Taxation Relief Manual: Portugal: contents

From HM Revenue & Customs · Double Taxation Relief Manual

Contents36 entries

  1. DT15600Double Taxation Relief Manual: Portugal: agreements in force
  2. DT15601Double Taxation Relief Manual: Portugal: admissible taxes
  3. DT15602Double Taxation Relief Manual: Portugal: treaty summary
  4. DT15604Double Taxation Relief Manual: Guidance by country: Portugal: Students
  5. DT15605Double Taxation Relief Manual: Guidance by country: Portugal: Tax spared
  6. DT15606Double Taxation Relief Manual: Guidance by country: Portugal: Relief from Portuguese tax
  7. DT15607Double Taxation Relief Manual: Guidance by country: Portugal: Interest and Royalties
  8. DT15640Double Taxation Relief Manual: Guidance by country: Portugal: Underlying Tax
  9. DT15651Portugal: double taxation agreement, Article 2: Taxes covered
  10. DT15652Portugal: double taxation agreement, Article 3: General definitions
  11. DT15653Portugal: double taxation agreement, Article 4: Residence
  12. DT15654Portugal: double taxation agreement, Article 5: Permanent Establishment
  13. DT15655Portugal: double taxation agreement, Article 6: Income from immovable property
  14. DT15656Portugal: double taxation agreement, Article 7: Business profits
  15. DT15657Portugal: double taxation agreement, Article 8: Shipping and air transport
  16. DT15658Portugal: double taxation agreement, Article 9: Associated enterprises
  17. DT15659Portugal: double taxation agreement, Article 10: Dividends
  18. DT15660Portugal: double taxation agreement, Article 11: Interest
  19. DT15661Portugal: double taxation agreement, Article 12: Royalties
  20. DT15662Portugal: double taxation agreement, Article 13: Capital gains
  21. DT15663Portugal: double taxation agreement, Article 14 Independent personal services
  22. DT15664Portugal: double taxation agreement, Article 15 Employments
  23. DT15665Portugal: double taxation agreement, Article 16 Artistes and Athletes
  24. DT15666Portugal: double taxation agreement, Article 17: Pensions
  25. DT15667Portugal: double taxation agreement, Article 18: Governmental functions
  26. DT15668Portugal: double taxation agreement, Article 19: Students
  27. DT15669Portugal: double taxation agreement, Article 20: Income not expressly mentioned
  28. DT15670Portugal: double taxation agreement, Article 21: Personal allowances
  29. DT15671Portugal: double taxation agreement, Article 22: Elimination of double taxation
  30. DT15672Portugal: double taxation agreement, Article 23: Non-discrimination
  31. DT15673Portugal: double taxation agreement, Article 24: Mutual agreement
  32. DT15674Portugal: double taxation agreement, Article 25: Exchange of information
  33. DT15675Portugal: double taxation agreement, Article 26: Diplomatic and consular officials
  34. DT15676Portugal: double taxation agreement, Article 27: Territorial extension
  35. DT15677Portugal: double taxation agreement, Article 28: Entry into force
  36. DT15678Portugal: double taxation agreement, Article 29: Termination
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