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HMRC internal manual

Double Taxation Relief Manual

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Portugal: double taxation agreement, Article 3: General definitions

(1) In this Convention, unless the context otherwise requires:

(a) the term `United Kingdom` means Great Britain and Northern Ireland including any area outside the territorial sea of the United Kingdom which, in accordance with international law, has been or may hereafter be designated, under the laws of the United Kingdom concerning the Continental Shelf as an area within which the rights of the United Kingdom with respect to the sea bed and sub-soil and their natural resources may be exercised;

(b) the term `Portugal` means European Portugal comprising the continental territory and the archipelagoes of Azores and Madeira and includes any area outside the territorial sea of Portugal which, in accordance with international law, has been or may hereafter be designated, under the laws of Portugal concerning the Continental Shelf, as an area within which the rights of Portugal with respect to the sea bed and sub-soil and their natural resources may be exercised;

(c) the terms `a Contracting State` and `the other Contracting State` mean the United Kingdom or Portugal as the context requires;

(d) the term `competent authority` means, in the case of the United Kingdom the Commissioners of Inland Revenue or their authorised representative; in the case of Portugal, the Director-General of Taxation (Director-Geral das Contribuicões e Impostos) or his authorised representative;

(e) the term `tax` means United Kingdom tax or Portuguese tax as the context requires;

(f) the term `person` comprises an individual, a company and any other body of persons;

(g) the term `company` means any body corporate or any entity which is treated as a body corporate for tax purposes;

(h) 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;

(i) the term `international traffic` includes any voyage of a ship or aircraft other than a voyage solely between places in the Contracting State which is not the Contracting State of which a person deriving the profits of the operation of a ship or aircraft is a resident.

(2) Where under the Convention a person is entitled to exemption or relief from tax in a Contracting State on certain income if (with or without further conditions) he is subject to tax in the other Contracting State in respect thereof and he is subject to tax there by reference to the amount of that income which is remitted to, or received in that other Contracting State the amount of that income on which exemption or relief is to be allowed in the first-mentioned Contracting State shall be limited to the amount so remitted or received.

(3) As regards the application of the Convention by a Contracting State any term not otherwise defined shall, unless the context otherwise requires, have the meaning which it has under the laws of that Contracting State relating to the taxes which are the subject of the Convention.