DTC agreement between Portugal and Uruguay
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CO."Vl:I\"TIOr-. Bl:T\VEI2N 'l'liE ORIEI\' T AL REPUBUC OF CRUGUAY A:-JD T ill: l'ORTUGUESE REI' CBLlC 1' 0 1 \ Till: AVOIDANCE Of DOCBLE T AX ATION Ar-. "D TIH; l' I ŒVEN']' ION OF FISCAL EVASION \VITH RESPECT TO TAXES O r-. ' INCQ:\1E AN D ON CAI' ITAL. T h ~ O r i ~ n t a l RC[Jllb l , e o f C ruguay and 1 l' o r 1 l J g u ~ s ~ j { ~ p u b 1 k. D ~ s i r i n g to wncl llde a Convent ion for Ille i\voi,bnce of D o " b l ~ T,nation and the Prevention o f Fiscal Evasion with re'pcct 10 Taxe, 011 In eo11ll: and 011 Capila l: Have agrccd as t o l l o w ~ : C l tA t 'T ER 1 SCOI'E OF THE CONVENTIOl'< ARTICLE 1 PERSQNS CQ VERED This Co nv ent ion s hall to pcr" ms who a r ~ o f one or bOlh o f Ihe Cont raeting States . AR TICL E 2 T A X ES CO V ERED 1 . l1 1 is Convention l app ly 10 taxes (1 n i n ç o l l l ~ !lnd 011 cap i tn l im)Xlscd on bchalf o f a Contraçting t a t ~ o r o f ilS po iit i cl i or administrative subdivis ions \lr I( ,,-,a l authorities, i r r ~ ; ; p < - - ' < : t i " e of the nW!\IK1' ill which tht)' arc kvinj. 2. There shal l be rcgaah:J us laxco on income ~ n d on cap i tn l 1111 taxes il1lJXlscd on tOlal ineom c, on tmal caritaL or on clemŒ t , o f inoomo, inclu<hng taxes 011 1 ;-0111 the a l ienmion o f movabh: or imlllOVJblc propcrty. x ~ s o n the tOlo l alllOUlllS o f w a g or ~ i j l u r i e s paid hl' e n t c r i s ~ , as wd l u, on cap , t,,1 u pprœiati" L J_ Th e aisling tuxes to whieh t h ~ Conv.:ntion shaH apJlly are in particula r: u) ln Portugal: il t he l ' e r ~ o n a l Incomc Tax (Illlpos to wbre ( I RcnJimcnlO da , h"<Ju:s Singu l ur,," - IRS);
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Transcript of DTC agreement between Portugal and Uruguay
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