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Double Taxation Relief Manual

From
HM Revenue & Customs
Updated
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Double Taxation Relief Manual: Guidance by country: Portugal: Contents

  1. DT15600
    Portugal: Agreement
  2. DT15601
    Portugal: Admissible and inadmissible taxes
  3. DT15602
    Portugal: Source of income
  4. DT15603
    Portugal: Dividends
  5. DT15604
    Portugal: Students
  6. DT15605
    Portugal: Tax spared
  7. DT15606
    Portugal: Relief from Portuguese tax
  8. DT15607
    Portugal: Interest and Royalties
  9. DT15640
    Portugal: Underlying Tax
  10. DT15651
    Portugal: double taxation agreement, Article 2: Taxes covered
  11. DT15652
    Portugal: double taxation agreement, Article 3: General definitions
  12. DT15653
    Portugal: double taxation agreement, Article 4: Residence
  13. DT15654
    Portugal: double taxation agreement, Article 5: Permanent Establishment
  14. DT15655
    Portugal: double taxation agreement, Article 6: Income from immovable property
  15. DT15656
    Portugal: double taxation agreement, Article 7: Business profits
  16. DT15657
    Portugal: double taxation agreement, Article 8: Shipping and air transport
  17. DT15658
    Portugal: double taxation agreement, Article 9: Associated enterprises
  18. DT15659
    Portugal: double taxation agreement, Article 10: Dividends
  19. DT15660
    Portugal: double taxation agreement, Article 11: Interest
  20. DT15661
    Portugal: double taxation agreement, Article 12: Royalties
  21. DT15662
    Portugal: double taxation agreement, Article 13: Capital gains
  22. DT15663
    Portugal: double taxation agreement, Article 14: Independent personal services
  23. DT15664
    Portugal: double taxation agreement, Article 15: Employments
  24. DT15665
    Portugal: double taxation agreement, Article 16: Artistes and Athletes
  25. DT15666
    Portugal: double taxation agreement, Article 17: Pensions
  26. DT15667
    Portugal: double taxation agreement, Article 18: Governmental functions
  27. DT15668
    Portugal: double taxation agreement, Article 19: Students
  28. DT15669
    Portugal: double taxation agreement, Article 20: Income not expressly mentioned
  29. DT15670
    Portugal: double taxation agreement, Article 21: Personal allowances
  30. DT15671
    Portugal: double taxation agreement, Article 22: Elimination of double taxation
  31. DT15672
    Portugal: double taxation agreement, Article 23: Non- discrimination
  32. DT15673
    Portugal: double taxation agreement, Article 24: Mutual agreement
  33. DT15674
    Portugal: double taxation agreement, Article 25: Exchange of information
  34. DT15675
    Portugal: double taxation agreement, Article 26: Diplomatic and consular officials
  35. DT15676
    Portugal: double taxation agreement, Article 27: Territorial extension
  36. DT15677
    Portugal: double taxation agreement, Article 28: Entry into force
  37. DT15678
    Portugal: double taxation agreement, Article 29: Termination