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Contents

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. Double Taxation Relief Manual: Portugal: contents
  2. Portugal: double taxation agreement, Article 19: Students

DT15668 | Portugal: double taxation agreement, Article 19: Students

From HM Revenue & Customs · Double Taxation Relief Manual

Page archived. Guidance has been updated in the DTRM manual.

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