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CONVENTloN BETWEEN GEORCIA AND FOR TH∫ 欝 ぶ 31鵬 THE選 器 AND :器 :::犠 A■ ON 品 1群 1:ヽ ∬￡ 1船 Nttf」 猟 ON CAP11‐ AL =rH Georgia and the Portuguese Republic. Desiring to conclude a Convenrion for rhe Avojdance of Double [.axarion and the prevention of Fiscal Erasion rvith ,".p.., io l.*.r-on Incotne and on capilar, in ordsr ro prornole and strengthen trre econornic rerations betrveen the two countrics, Have agrccd as tbllous: V CHA「 IERI SCOPE OF THE CONVENT10N AR「ICLE l PERSONS COVERED This Convention shtl‖ apply to persons who are residents of one or both oFthc Contracting States ARTICLf, 2 TAXES COVERED V ⌒ l. I'his Convcntion shall apply ro taxes on income and ou capital inrposed on behalfofa Contracting Statc or of its political or administrative subdivisions or local authorities. irrcspective uI the ntanner in *hich they are levied. 2. There shall be rcgarded iu ta.lies on income or on capital all taxes inrposed on total income, on total capital, or on clcmens of income or of capital, including laxes on gains from the alienation of movable or immovable property, taxes on the [otal amounts of wages or salaries paid by enlerprises, as well as tlxes on capital apprcciation. 3. The existing taries to x'hich this Conveution shall apply are in particular: a) in the cxse ofCc0rgia: (i) the profit tax: (ii) the income tux: und l iii) the propeny tax: (hsrcinafter refened to as "Georgian tar"). b) in the case ofPorlugal: (D the personal incomc tax (lmposto soble o [(endin]cnlo das Pessoas Singulares - IRS): (ii) thc corporate income tux (lmposro sobre o (iii) Rendimento das Pessoas Colectivas - IRC): and the surtaxes on corporate incoure (Delranras): (hereinaftcr ret'erred to as "Porruguese tax"): CHAPTER II DEFINIT10NS ARTICLE 3 GENERAL DEFINIT10NS l 卜or thc purp()ses o「 this COnve[ltion unless the cOntcxt()thcnvisc rcqulres: ⌒ the rerm "Ceorgia" means the t!.rritol,v defined by Georgiarr legislation, including lantl territory. irs subsoit and thJair spacc abovc it, internal rvaicrs antl tcrrirorial sea, the sea bcd. lemalional law: b) ⌒ C) lhe ternrs "a Contmcting State" and ..tlte olhel Contracting State" mean Oeorgia or Ponugal as the context rcquires: d) the tenn "tax" means Georgiun lax or portugucsc tax, as the context requircst C) the temr "person" includes ar individual, a contpany anrl any othcr body 0[ persons: lhe teml "compauy" means any bodt corporate or any enlity that is treated cs a body- corptrratc lor lar purposcs: 8) the terms "enterpris€ of a Contrdcting State" and "enterPrise of the other Contracting SEIC'mean resP€ctively an enterprise carried on by a rcsident of a Contracting Statc and zur enterprise carried on by a rEsident of the other Contracting Statc; h) the term "international raffic" mcans 8ny tmnspon by a e erpdse that has its place of ship or aircraft operatcd by an a State, excePt when in Contmcting effective managcment places in the solcly between the ship or aircraft is opcrated other Contracting State; the term "competent authority" means: (i) in the cas€ of Georgia: thc Miaistry of Finance or iis authorised reprEscntative; (iD in the case of Portugal: Lhe Minister of Financc, thc Dircttor Geneml of the Tax and Customs Authority (Director-Geral da Autoridade Tributriria e Aduaneira) or thcir authorised rePrescnlative; thc term "national", in relation to a Contracting State' means: (i) any individual possessing the oationality or citizenship of that Contracting Strtei and (ii) any legal penon, pattnership or association deriving its slatus as such from the laws in force in that Contracting state. As regards the appli Contracting State, alry term 2. at any time by a unless the co ext time under the law otherwise requires, havc of that State for the purposes of the taxes to which the Convention ap plics, any meaning under thc applicable rax laws of that Stale prcvailing over a meaning given to the tcrm under other laws of that State. thc ARTICLE 4 RESIDENT dent ofa ConFor the purpo f that State, is tracting State" mean thercin Place of mantiable to tax also includes that and nalurc, of a similar agement or any other criterion authority or local State and any political or adminislrative subdivision thercofl This tcrm, however, docs not include ruty person who is liable to l. い︑ tqx in lhat State in respect onlv of inconre fiom sources in thal Srale or capiral situated thcrcin. 2. Where by rcason of the provisions of paragraph I an inctividual is a resident of borh Contracring Stares, then his status shall be dctcrmined as follo*s: a) he shall be deemed to be a resident only of rhe Contracting State in which he has a permanent home available to him: if he has a permanr:nt honre avajlable m him in both Sutes, he shall be desmcd to be a residenr only of the State with which his personal and econonlic relations are closer (cenrre of viral inleresls): b) if rhe Sratc in which he has his cenrre of vital intere,sts cannot be derermined, or ifhe has not a perrnanent honre avail_ able to him in either Statr, he shall be deenrcd to be a residcnr only oI the Srate in rvhich hc has an hahitual abode: c) if he has an habitual abodc in borh Srares or in ncirher o[ them, he shall be dcemed to bc a rcsidcnr onl) of rhe Srale of which he is a national; d) if he is a national of both States or of neirher of rhcm. rhe competent authodties of the Conrracting Sules shall settle the question by mutual agreement. of the provisions of puragmph I a person olher sident of borh Contracring St tcs, rhen it shall be only of the Stale in which its placc of effecrive ARTICLE 5 PERJvTAN ENT ESTAB LISHM ENT l. For the purposes of this Convenlion. thc tcrrn ,.pernrancnr cstabIishment" mcans a fi.red place of business throLrgh u,hici rhe business of an entcrprise is rvholly or panly carried on. 2. The term "permanenl establishment'. includes especially: a) a placc ofmanagement; b) a branch; c) an oftlce: 3. d) a facroryi e) a workshop; and 0 a mine, an oil or gas well, a quarry or any othcr placc ofcx' lruction of natural resoutces. A building site or construction or installation project consti(utes a pcrm0nent eslablishment only ifit lasts more than nine (9) months. 4. Norwithstanding the prcccding provisions of this Article. thc term "permanent cslablishment" shall bc deemed not to include: a) the use offacilities solely for the purpose o[storage. display or deliyery of goods or merchandise belonging lo the cntcrprise; V ⌒ b) ihe maintenance of a slock of goods or nterchandise bclotlging to thc cnterprise solely for lhe purpose of storagc, display or delivery; c) the maintenance ofa stock of goods or merchandise belonging to the enterprise solely for the purpose of processing by another enterprise: d) the maintenance of a tixed place of business solely for the purpose oI purchasing goods or merchandise or ol collecting information. tbr the enterprise; e) the maintenance of a tixetl place o[ business solely for the purpose of canying on. for lhc enterprise. any other octivity ot'a preparatory or auxiliary character; f) the maintenance of a fixed place ol'business soL'ly lor any combinution of activities tnentioned in sub-pamgraphs a) to e), provided that the oyerall actiyity of the fixed place of business resulting fronr this conrbination is of a prppardtory or auxiliary character. 5. person undertakes I'or the enterprise. unless thc activities of such pcrson ﹂Υん Notwilhstanding the provisions o[ paragraphs I and 2, where a person - other tharr an agent of an indcpendent slatus to uhonr paragraph 6 applies - is acting on bchalf of an enterprise and has. aud habitually exercises, in u Contracting State an outhority to concludc contracts in the name of the enierprise. that enterprise shall bc dccntcd to have a pcrmanent establishment in rhat State in respecr of any actiriries rvhich rhar are limited to thosc mcntioncd in paragraph 4 rvhich. if exercised through a fixed place of businL.ss. wolld not make this tixerJ placc of business a pennanenl establishment uuder rhe provisions ofthat paragraph. 6. An enrerprise shall not be dcemed ro have a permanent establishment in a Contracting State rnerely bccause it carries on business in that r, gcncml corrrrnission agcnt or any othgr aBcttt uf n rovided rhat such pcrsons urc acting in thc onlinary ss. 7. , The fact that a company which is a resident of a Contracring State controls or is controlled by a company which is a resident of the other Conrracting Starc, or rvhich carries on businc,ss in that othcr Stare (whether thlough a permancnt cstablishment or orhsru,ise), shall not of itself constitute either compafly a permancnr cstablislrrrenr ofthc other, CHAPTER III TAXATION OI INCOME ARTICLE 6 INCOME FROM IMMOVABLE PROPERTY l. Incone dcrived by a resident ofa Conlracting Sure tiom immovable property (including incomc flrom agriculrure or foresrry) situared in thc other Conrracting State ntay be taxcd ir) that othcr State. property apply, usutuct ol'immovable property a0d righls ro variable or fixed poyments as consideralion for the rvorking of, or the right to work. nineral deposits, sources and other natural rcsources; ships and aircraft shall not be regarded as imnrovable property. 3. The provisions ot'paragraph I shall appl.,- lo iucome derived tionr the direct use, letting, or use in any other lbrnr of inrmovablc propenv. 4. -l'he provisions of paragraphs I and 3 shall also appl,v to the income from immovable propeny of an entcrprisc and to income from inrrnovable property used tbr the perlbnnoncc oI independent pcrsonal services. 5. The foregoing provisions shall also apply to income from movproperty able or income dcrived fmm scrviccs, *hich orc conncctcd '"ith the use or the right to use the immovablc propeny, either of which, undcr the toxation law of the Contracting State in rvhich thc properly is situalcd, is assimilatcd to incomc fronr immovable propeny. ARTICLE 7 BUSINESS PROFITS The profits of an enterprise of a Conlracting StBte shall be tarable I. only in that State unless the cnterprise canics on husiless in the other V ⌒ Contracting State through a permanent establishment situated therein. lf rhe enterprise carries on busincss as aloresaid. the prolits of the entcrprise may bc uxed in thc uthcr State but only so much of lhem as is anributable to that permanent establishmenr. 2. Subject to the proyisions of paragraph 3, whcrc an enterprise of a Contracting State canies on business in rhe other Controcting Slate through a permanent establishment situated therein, there shall in each Contracting State be attributcd to that permanenl. establishment the profits which it rnight bc expccted to make if it were a distinct and separatc cntcrprisc engagcd in rhe same or similar activities under the same or similar conditions and dealing wholly indcpendcntly with the enterprise of which it is a p€rmanenl establishmerrt. 3. ln determining the protlts of a pcrmanent cstablishmcnt. therc shall be allorved as deductions expenses which are incurred for the purposes of the permanent establishment, including execulive and general administrative expenses so incurred, wherher in the Stats in rvhich lltc permanent cstablishment is situated or elseu,here. 4. Insofar as it has been customalv in a Contracting Stute to determine the profits to be attributed to a permanert esmblishment on the basis of an apportionment of the total profits o[ lhe entcrprise to its various pans, nothing in paragraph 2 shall preclude that Conlracting State liom dctermining the protils to bc taxed by such an apponionn)ent as nray be customaryi the nrethod of apportionrllent adoptcd shall. hor"ever. be such that the result shall be in accordance r,r'ith thc principles contained in lhis Article. 5. No prolis shall bc anributed to a permanent establishment by reason of the mere purchase by that permanent establishment ol goods or merchandise for lhe enterprise. 6. For thc purposes of thc prcceding paragraphs. the prolits to be attributed to the permanent estublishment shull bc determined by the some mclhod year by yco. unlcss thcrc is good and sultcicrtt rcasor (o thc conirary. 7. Whcre profirs include items of income rvhich are dcalt with scparatelJ in othcr Articles of this Convention, then the provisions of those Articlcs shall not be atTected by the provisions of this Article. AITTICLE 8 SHIPPING AND AIR TRANSPORT I . Profits from thc operalion of ships or aircrnfl in intcrnational traf- fic shall be taxable only in th€ Contmcting State in rvhich the place of effective managemenl of the enterprise is situated. 2. lt thc place ol cffectivc nranagement oi a shipping enterprise is aboard a ship, then it shall be dccmed to be situatcd in thc Contracting State in which the homc harbour of the ship is situated, or, if there is no suoh home harbour, in thc Contr.rcting Slare of which thc operator of the ship is a resident. l. The provisions ot paragmph I shall also upply.' to profits fiom the panicipotion in u pool, a joint busirress or an international operaling agency. ARTICLE 9 ASS()CIATED ENTERPRiSES 1 Whe rc an enlerprisc of'a Conrmcling Statc participates directly or indirectly in the managemcnt, control or capital o[ an entcrpnse of rhe other Contracting State. or the samc persons participatc dircctly or indireclly in the managemcnt, control or capital of an cnterprise of a Contracting Statc anrl an enterprisc' of the othcr Coutmcting State, and in cither case condirions are made or imposed between the two enter- prises in their conlnlercial or linancial relarions which ditfer from those rvhich would be nrade betu,ccn independcnt cntcrprises. thcn any protits rvhich would. but for those conditions, have accrucd to one of the'enrer_ priscs, but, by reason of those conditions. have nol so itccrued, may be included in the pmfits ofthat enterprise and raxed accordingly. 2- ludcs in rhe profirs of an enterprise of Ihar - profits on which an entcrpriie of oth the harged to tax in thar orher Siare and the profits so included orc profits which would have accrued to the cnrer_ prise of rhe first-mcntioned State if lhe condirions made berwc(:n lhe rwo enterprises had been those which u,ould have becn made berwcen independent cnteryrises, then thar orher Srare, if it agrees rhar rhe adiustmenr made by the firsr-mentioned Stare is justified both in principle and os rcgards the amount. shall make an appropriatc adjusrnrent ro rhe amount of the tax charged therein on those protils. In dercrmining such adjustment, due regard shall be had to the other provisions of this Convention and rhe compctent authorilics of thc CuutraciinB States shall iI necessary consult cach other. ARTICLE IO DIVIDENDS l. Dividcnds paid by a company which is I rcsident ofa Conrracling State to a rcsident of the other Conlracting State may bc taxed in that other State. 2. Ho*ever, such dividends rnay also be taxed in the Cr.rntracting State of which fie company paying rhe dividends is a resiclent and ac- cording to the lalvs o[ lhi]r Srale, bul if rhe benc'ficial orvner of the dividends is a rcsidenl ol lhe olher Contractiug Slate. the tax so charged shall nol cxceed: 5 per ccnr of rhc gross amount of rhe dividcnds il'the bcneficial or+,ner is a company (other than a partnership) which hotds directly at least 25 per cenl of the capital of the company paying the dividcnds; b) l0 pcr cenr ofthe gross amounr of lhe dividends in all other cases, Thc competent authorities ol' (hc. Contracting States shall by rrrutual agreement settle the mode of applicarion ol thcse limitations. -l his paragraph shall not alTect the raxation ol the company in rcspecr ofthe piolits out of rvhich the dir idcn,ls arc paid. 5. Whele a company r.vhich is a resident of a Contracting Satc de_ rives profils or income f'rom the other Contracting Statc, that ithcr State ARTICLT] I I IN'I'EREST L Interesr arising in a Contracting State and paid to a rcsident oI the other Corrtracling Stste may be taxcd in rhar other'State. 3. Notwirhstanding thc provisions of paragraph 2. inrerest arising in a Conlractit]g State and paid to a residenr of thc other Conrractinp Starc ll V shall be taxsble only in that oiher Srare, i[ such interesr is poid to and beneficially ouned by thar orher Sute, a political or adnrinisrr,:rive subdivision or a local authority thereof, or its Ceutral Bank. 4. The term -intcresl' as used in this .,\rlicle menns inconlc tiom dcbt-claims of every kind, rvhether or not sccured by nrortgage and whether or not carrying a light to panicipare in the debtor's profirs, and in paflicular, income from govenrment securities and income from bonds or debentures. including prenriums and prizes attaching to such securitics, bonds or debentures. Penalty charges for late payment shall uot be re. garded as interest for the purpose of t}is Aniclc. V ヘ 5. The provisions ofparagraphs I and 2 shall not apply if lhe bencficial owner of the interest, being a rcsident of a Conrracring State, carries on busincss in l.he other Contracting State in whiclr lhe intercsr arises lhrough a pemranent esublishmenl situatcd thercin, or perfornrs in that other Stalc independenr pcrsonal scn,ices lrom o fixed busc siluatcd therein, and thc debt-clainr in respect of uhich rhe inreresr is paid is ef'fectively connccted rvirh such pernlanenr es(ablishment or tlx!.d base. ln such case the provisions ol'Anicle 7 or Anicle 1.1, as rhe case may bc. shall apply. 6. Intercst shall bc deemed to arise in a Contracting Srarc lvhen lhc payer is a rcsident of rhat State. Whcre, however, the person paying the inrerest, whedrer he is a rcsident of Contracting State or not, has in a Contmcting Sute a pcrmanent establishmenl or a fixed base in conncction with which the indebtednqss on which the intercst is paid was irr. currcd, and such interest is bome by such permanent establishment or tixcd base, then such interest shall be dcemed to arise in the State in rvhich the pen anent establishnrent or fired basc is situated. I 7. Where, by rcason of a spccial rclationship bcrwe(.n the payer and thc beneficial oNncr or bet$een both of tlrcm and sorrre other person, ths anount of thc intercsr. having regarrl to thc debt-clainl lbr u,hich it is paid, cxceeds the amount which rrould have been rgLeed upon b1.the payer imd the bcneficial orrner in rhe absl'nce of such relationship, the provisions of lhis .Anicle shall apply onl]- to the lasl-mentioned smounr. ln such case, the excess part ofthe pa;-ments shall remain taxablc accord. ing to the laws of each Contracling Srate. duE rcgard being had ro the other provisions ol this Convention. ARTICLE 12 ROYALTIES I Royalties ansing in a COntracti:ig Statc aild P̀lid lo a rcsident ol 12 ヽ ． the Other COntracting Statc may bc tn、 cd in that olhcr Statc ARTICLE 13 CAPITAl.CAINS l. Goins derived by a resident of a Contracriug Stare tiom rhe alienation of immovable pnrpcrty reterred to in Aniclc'6 .rnd situated in rhe othcr Contracting Shte ma).' he taxcd in that other State, 2. Gains from the alienation of movable property forming part of the business property of a permanent cstablislunent r,r,hich an enrerprise of a Conuacring State has in the other Conlracting State or of movablc propert),, penaining to s fixcd base availablc to a residenr of a CoDtracting State in the other Contracting Slate lbr the purpose of performing independent personal services, including such gains from the alienatirrn ol' such a permanert eslablishment (alonc or with the rvhole enterprise) or of such fixed base, may be taxed in that other State. 3. Gains from the alienation of ships or aircraft operated in inremational traffic or movable property pcrtaining (o thc operation of such ships or aircmft shall be tuxable only in thc Contracring Srare in which V ⌒ the place ol'etTective managenrenr ol'the enterprise is situatcd. 4. Gains derived by a resident o[a Contracting State tiom thc alienation of shares or of a compurable inlcrest derivi[g ntore than 50 pcrcent of their value directly or indirecrly from inrmoyable propeny situated in the o6er Contracting State mBy be ta\ed in that other Smte. 5. Gains from the alienation of any property orher rhan rhat referred to in paragraphs t, 2, 3 and 4, shsll be taxable only in lhc Contracring State oflvhich the alienator is a rcsident. ARTICLE 14 INDEPENDENT PERSONAL SERVICES l. Income derived by a residenl o[ a ContructinB State in rcspcct of prolbssional services or otlrer activiries oI an independcnt clraracter shall be ta:rable only in that State unless he has a llxed base regularlv available to him in the other Conracting State for rhe purpose of per.t'orming his activities. lf he has such a fixed base. the income ma;- be tared in the other ContrsctinB State but only so much of it as is atrribulable to thal fixed base. 2. Thc term "prot'essional services" includes cspecially indcpcldent scientific, literary. arlistic. educarional or leaching activilies as well as the independent activities of physicians. lawyers, engineers. architecrs, dentists and accountants, AR't'tcLE l5 INCOME FROIU EiUPLOYMENT l. Subject to rhe provisions ofArticles 16, l8 and l9 of this Conven_ therefrom may be taxed in thar orhcr Slarc. ion derivcd by a residenr cnt shall be taxable only ir thc olher Contracting muncmtion as is dcrivcd s of paragraph l. remuneration deState in rcspect of an employment te shnll be taxable only in the first- a) the recipient is presenl in lhc other Statc lor a period or periods nor excccding in rhc aggregate lE:i days in any rwelve nronth period commencing or ending in rhe fiscal year concerned, and b) the remunerarion is paid by, or on behalf of. an employer who is not a resident of lhe othcr State, and c) the rcmuneration is not borne by.u psrmanen! cstablishrlent or a fixed basc which rhe emplovcr has in rhe other Srare. 3. Notwithstanding thc preceding provisions of this Arricle. rcmuneralion derived in respect of an enrploymenr exerciscd aboard a ship or aircraft operated in inrernational trafiic may be raxe<j in the Coutracting State in rvhich thc place oI et]lctive manage,nent of the enterprise is situated. ARTICI´ E16 DIRECTORS'FEES a Cont』 I111ヽi:￨:illl!:lli:i11lal臀 き 署 ::lllilき ll:海 ド ]1:]:f l。 よ 器 ttti乳 ￨:a rcsdem of he Olhcr COmmcdng Sは c may bc :∫ 1llも ARTICLE 17 ARTISTES ANl)SPORTSMEN l. Notwithstanding rhe provisions o[ Arriclcs l4 and 15. incomc dcriv"ed by a residcnt of a Contracting Stnte as on enlcnaincr, such as a 15 thearc, motion picture, radio or television artiste, or a rnusician. or os a spo sman, lrom his personal activities as such exercised in the other Contracting Stale, may be taxed in thBt other State. 2. Where income in respect of persunul activitics excrciscd by sn enteiainer or a sportsman in his capacity as such accrues nol to lhe cnlcrtainer or sportsmon himself but to onothcr person, that income nroy. notwithstanding the provisions of Articles 7, l4 and 15, be taxed in the Contracting State in which the Bcliyitics of thc entcrlaincr or sportsman are exercised. 3. Notwithstanding the precedillg provisions of this Anicle, income derived by cntertainers or sportsmcn w'ho arc rcsidents of a ContrsctinB State tiom the acrivities exerciscd in thc othcr Contacting Statc under a plun of cultural exchange betrl,een the Govemmcnts of both Contr.rcting States shnll be cxempt from tax in that othcr Statc. ARTICLE 18 PENSTONS Subject to thc provisions of parsgmph 2 of Arricle l9 of this Convention, pcnsions and other similar rcmuncrdtion paid to a resident ol a Contracting State in consideralion of past employment shall be taxable only- in that State. ARTICLE I9 GOVERNMENT SERVTCE l. Salaries, rvages and other similar remuneration paid by a Contracting State or a political or administrative subdivision or a local authority thereof to an individual in rcsp€ct of services rendered to lhat State or suMivision or authority shall be taxable only in that State. Horvever, such solaries, wages ond other similar renruneration shall be tarablc only in the other Contracting Srate if the services are rendered in that StBle and the individual is a rrsidcnt of that Ststc who: a) is a national ofthat State: or b) did not become a residcnt oI that State solely tbr the purpose of rendering the sen'ices. 2. t6 ｕｖ 沈 Norwihstanding rhe provisions ol paragruph l. pensions and orher similar remuneration paid by, or out of t'unds created hy. a Conrmcting ARTICLE 20 STI,IDEN'I'S ARTICLE 2I 01'TIER INCOME l. Itcnrs o[ incorrre of a residcnt ot a Contracting Srarc, wherevcr arising, not dealt rvith in thc fbregoing Articles of rhistonuc,ntion shall be taxable only in lhat Srale. J. l, Notrvithstand ing rhe provisions of prragraphs I ancl itenrs of income derived by au individual who is a resident'ofa Contracting Sute t7 from ganrbling and lolleries alrd arising in rhe orher Contracting Slate may be uxed in that other State. CHAPTER IV METHODS FOR ELIMINAT10N OF DOじ BI E TAXAT10N ︐ ´ 駆 ︐ ARTICLE 23 ELIⅣ IINAT:ON OF DOUBLE IAXATI()N l. In lhe casc of Gcorgia, double raxarion shall bc elirninared as tbl- lows: a) Where a resident of Georgia derives income or owns capital which, in accordance with rhe provisions of this Convention, may be taxed in Ponugal, Georgia shall allort: (i) (ii) as a deduction from the rux ou the income of that resident. an amount equal to the income tax paid in portugal; as a deduction liom the lax on the capital ofrhat resident, an omount eqrral to the capitai tax paid in portugal. Such deducrion in eithcr casc shall not. hower,er. excecd that pan of the income tax or capilal lar(, fls compuled before the deduction is given, which is attribumble. as lhe case nla).bc. to the incomc or (hc capital rvhich nray be raxed iu l,ortugal, b) Where in accordance rvith any provisions of this Convention income derived or capinl owned by o residcnt of Georgia is cxempr liom tax in Georgia. Georgia may nevenheless- in calculating the amoun( of tax on the remaining income or capinl of such rcsidenr, takc into account the exempted income or capital. 2. ln the case of Portugal, double raxslion shall be eliminated as firl- lows: a) Where a residenl ol Portrrgal tjt'rives income r,r,hich, in accordance s,ith the provisions of this Clonlention. rrruy be taxed in Ceorgia, Portugal shall allow as a dcduction from thc lax on rhc iucornc o[ that resident an amount cqual ro thc incourc tax paid in Ceorgia. Such deduction shall not, however, excced that pan of thc jncome tax as computed beforc lhe deduction is given, which is attriburable to the incornc \.Ihich may be taxed in Ceorgia; b) Where in accordancc rvirh any provisions of this Convention income derived by a residenr of Ponugal is excmpt from tax in portugal, Portugal may nevertheless. in calculating the emounr of lax on the remainiflg incomc of such residcnt. take inro accounl thc exernpted income. CHAPTElt V SPEC:AL PROVIS10NS ARTICLE 24 NON‐ DISCR:IVIINATI()N 19 I. Nationals of a Contracting State shall not be subiected in the other Contracting State to any ta\ation or any requirement connected therewilh, which is other or more burdensome thon the ta\ation and connccted requirements to which nationals of that other Statc in thc same circumstances, in particular with resp€ct to residence. arc or may be sulrjected. This provision shall, notwithstanding the provisions ol'Anicle l, also apply to persons who are not residents of one or both of the Contmcting States. 2. Statclcss persons rvho ore residents of a Contraclin,r Stare shall not be subjected in eilher Contracting State to any taxation or any rcquirement connected lherelvith, uhich is othcr or morc burdcnsonre than the taxation and connected requiremenrs to which nationals ot the State concemcd in the same circumstances. in paniculur \a'ith respccl lo rcsidence, are or may be subjected. 3. ]-he tsxation on a pemranent establishment which an cnterprise of a Contracting State has in lhe other Contracting State shall not be less l'avourably lcvied in that other State than the laxation lcvied on enterprises of that other Slate canying on the same activities. This provision shall not be construed as obliging a Contracting State to grant to residents ofthe other Contmcting State any personal allowances, reliels and reductions for taxation purposes on accounl of civil status or family responsibilities which it grants to its orvn rcsidcnts. 4. Except where the provisions of paragraph I of Arricle 9. para- graph 7 of Articlc I I, or paragraph 6 of Article 1 2. appl1 , intcrest. rol alties Bnd other disburscments paid hy an enterprise ol'a Conlracting State to a resident of thc other Conlracting, State shall, for the purposc of dctcrmining tJre taxable proti(s of such enterprise, bc dcductible under the same conditions as if they had bcen paid to a rssidsnt of the firsG mentioned State. Similarly. any debts of an enlerprisc of a Contracting State lo a resident of the other Controcting State shall, for thc purpose ol determining the ta:iable capital of such enterprise, be deductiblc under the same conditions as if they had been conlrdcted to a resident of ths fi rst-rnentioned State. 5. Enterprises of a ContractinB Shle. the capital of !\"hich is rvholly or parlly owned or controlled. directly or indirectll'. b-r., onc or nrorc rcsidents of thc other Contracling Statc, shall not bc subjectcd in thc lirstmcntioned State to any taxalion or any rcquirement connected therervitlr which is other or more burdensome than thc taxalion ind connecled rcquirenlents to rvhich other similar eutcrprises of thc t'irst-n)entioned Stille are or may be subtected. ヽ ガ 20 5. The provisions of this Anicle shall. notrvithsranding thc provi- sions of Article 2, apply to taxcs ofevery kind and description. ARTICLE 25 IVIUTUAL AGREEMENT PROCEDURE l. Where a person considers that the actions ofone or both of the Contracting States result or will result for him in laxalion not in accordance lvith the provisions of this Convcntion, he may, irrespective of the renredies provided bv the domestic law of those States. presinr his case to the comp€tent authoriry of thc Conlracting Srate of whiih hc is a residcnt 2.1, ro that of drc Con- asc must be presenled lhe action resulting in re Convention. 2. Th ri s y ri to it to be lution, to- sbjcction appears a saaisfactory so_ hc oornpctent authorit), of the avoidance of taxation which is not in accordance lvith the Convention. Any agreenrent reached shall be implemented notwithsranding any time limiis ii the aomestic law of the Contrccting States. 3. The competent authorities ot the Contracting States shall endear. ourlo resolve by nrutual agreemeul any diflculties or doubts arising as ro thc interprctation or application of rhc Convenlion. ARTICLE 26 EXCIIANCE OP INFORMATION l- The compe(ent aulhorities ol rhe Contracling States shall exchange such infornration as is forcseeably relevant for canying out the provisions of this Convention or to the adminisrrarion or eniorcinrc.nr ollhe domestic laws concerning taxcs of cvcrr- kind and descriprion irnposcd on behalf oI dre Conuacring Sratcs. or of their polirical or atlnrinistrative subdivisions or Iocal authorities, insofar as lhe raxation thcreunder is not contrary to tlre Conveltion. Thc excharrge of inlbmrution is nor rest cted by Anicles I and 2. 2l 3, In no case shall the provisions of paragraphs I and so as to impose on a Conrrdcring Srote the a) 2 be construed obti-gaiion: to carry out administnrtive measures at variuncc with thc Iarvs and administrative pnrctice of that or of the odrer Conlracling State; b) to supply informariun which is not obtainable under rhe lau.s or in the normal course of the Bdminisrrarion of that or the orher Contracting Srate: c) of to supply information which u.ould rlisclose any trade, business. irdusrrial, commercial or professional secrct or trade process, or intbrmation the disclosure of rvhich would be controry to public polict (rtrdra public). Ｑヽ 洗 ARTICLE 27 ASSISTANCE IN THE COLLECTION OF TAXES l. The Conuacting States shall lend assistance to each other in the collcction of rcvcnuc clainrs. This assistance is not rcs(rietcd by Anicles I and 2. The competem authorities ofrhe Conracting States nray by mutual agreement settle the mode ofapplication ofthis Article. 2. The term "reyenue claim" as used in this r\nicle means an anrount oll'cd in respL'ct oftaxes ofevery kind und description irnposed on bchalf of the Contracting Statcs. or of rhcir political or adnrinistrarive subdivisions or local authorities, insot'ar as the taxation thcreunder is not contrary to this Convention or any othcr instnlnenl ro which thc Contracling States are parties. as wcll as interest. adnrinistrativs penalties and costs of collcction or conscn'ancy reluted to such qntount. 3. When a revenue claim ol'a Contracring State is en.tbrceable under the laws of that State and is owed by a person who, at that rintc, cannot, tunder the laws of that State, prelent its collection, that revenue claim shall, at the requcst ol the c{Jmperent aurhoriry of that State. be accepted for purposes of collection by the conrpetcnr authority of thc othcr Contracting State. Thar rtvenue claim shull be collecred by lhal other State in accordance with the provisions of its laws applicable to the enforcemcnt aad colleclion of is own taxes as if lhe revenue claim rvcre a rcvenus claim ofthat other State. 4. When a revenue clairn ofa Contracting State is a claim irr respect of rvhich that State nray- undcr ils larv. takc mcasurcs ot conservrnc]- lvith a vielv to ensure irs collection, that revenue clainl shall, al lhe requcst of thc competent authority of that Statc. bc acccprcd tbr purposes of taking measurcs of consenancy by the compelent authority of the orher Contracting State. That other State shall lak!' mcasures of conscrvancy in respect of that revenue claim in accordance rvith the provisions of its larvs as if the revenue claim wcrc a revenue clainr o[that other Slstc cven if, at the lime when such measures are applied, the revenue claim is not enlorceable in the firstmentioned Stale ol is o*ed by a person s,ho has a right to prcvent its collection. 5. Notrvithstanding thc provisions oI parugraphs J iurd 4. a rqvcr:ue claim accepted b;- a Contracting State for purposes of paragraplr -j or 4 shall not, in thar State. be subjcct to the time limits or accorded any priority applicablc to a revenue claim untler tltc larvs of that Statc by reason ol' its nature as such. [n addition, a revenu!'clain] acceptcd b) a Controcring State for thc purposes ofparagraph ] or 4 shall not. in that Stalc, have any prioriry applicable to that revenue claim under the laws of the other Contmcting Slate. 6. Proceedings with respcct to the existeDce. validity or the arnount of a revenuc claim of a Contracting Statc shall not bc brought bcforc the courts or administrative bodies ofthe othcr Contracting State. 7. Where, at any timc after a request has been made by B Contructing State under paragroph J or 4 and before thc other Contmcting State has collected and remitted the relevant revenue claim to the firstmenlioned Slate. the relevant revenue claim ceases to bc in the case of a request under pamgraph l, a revenue claim of the fi$t-mcntioned Sute thal is entbrccable undcr rhe laws of fiat State and is ou,ed by a person who, at that tirne, cannot, under ths laws of that Slate. prevent its collection. or in the case of a request under paragraph .1, a rcvcnuc claim of the firsl-mcntioned State in respect of which that State may, under its lalys. lake measures of conservancy with a vicw to ensure its collection the comperent authority of the firsl.lnenrioned State shall promplly notify the compctcnt authority of the othcr Statc of tlrat fuct and, at the option of the other State. rhe first-mentioncd State shall either b) suspend or rvithdraw its rcqucst. 8. ln no cese shall the provisions of this Anicle be construed so as to impose on a Contracling State lhe obligation: to corry out administrutive meosurcs at variancc rvith tlre laws and adnrinistralivc practice of that or of the othcr Contracting state; b) to carry out measures which would be contrary to public policy (ordre public); ro provide assistancc if the olher Contracting Statc has l]ot pursucd all rcasonablc mcasurcs of collection or conservancy, as the case may be, available under its larrs or administrativc practice: d) to pruvide assistancc in those cascs r+here thc administratil'e burden for that Stat!'is clearly disproponionatc (o rhe benefI to be dcrivcrl bJ- lhe other Conlmcting Slal!'. MEMBERS OF DIPLOMATIC MISSIONS AND ヽヽ 済 AR'TICLE 2E CONSULAR POSTS Nothing in this Convention shll‖ amect thc rlsclll privilcgcs of members Ordiplomatic missions Or consular posts under the gcnemi rulos oF intcrnlltional la、 v or tlndcr thc provisions oi special agrecmcnts CHAPTER VI FINAL PROVISIONS ARTICLE 29 ENTRY INTO FORCE l. This Convention shall enler into Ibrce rhiny (j0) days after rhe dare of receipt of the latler of the notitications, in writing and rluough diplomatic channels, convcying thc comptetion of thc intcm8l procedures of each Contracting Stote required for th8t pupose. 2. -fhe provisions ofthis Convention shall have cll'ect: a) in the case ofceorgia: (i) in respect of taxcs withhqld ot sourcc. to income delived on or afier I Januarv r.rf the calendar year next following the ycar in rvhich tlrc Convctrtion cnters into force: and (ii) in respect of othcr tarcs on income and on capital cha€eable for any tarable year beginning on or after I January of the calendar year nexr following the year in which the Convention cnters into force. b) in the case ofPonugal: (i) in respect of taxes .*ithheld at source, lhe facr giving rise to thenr appearing on or allcr the tirst day of January of lhe calendar year ncxt tbllorving thar in rvhich this Convcntion cntcrs inro forcc; and (ii) in rcspcct of other taxes, as to inconre arising in any fiscal ycar beginning on or after rhe llrst day ol'January of lhe calendar y-car next following that in rvhich lhis Convention enters inro [orce: ヽ ぬ ヽ 25 ARTICLE 30 DURAT10N AND TERMINAT10N l. Fo‖ owing thc cxPiration of an initial pcriod or rlvc yCars,this Con‐ vcntion shall remaln in forcc for an indctc111linatC period oftime 2. Following the expirstion o[ the initial period of live years, cither CoutractinB Statc may dcnouncs this Convcntion upon notitication. in rvriring through diplornatic channels, belbre the tirst day of JulS' of the conccmed calendar year. 3. tn case ofdenunciation, this Convention shall ccase to havc effect: a) V in thc case ofGcorgia: ⌒ in respect of la{es !rithheld at source, on incotne and on capital dcrivcd on or aftcr I January of the cslcndar ycar next following that specified in the noticc of tcrminationt and in respect of other ta\es on income and on capital chargeable tbr any ta:rable,vear bcginning on or after I Januarl, of the calendrr yeur next lirllo*'ing thut specifir,'d in the noticc oI termination. b) in the case of Ponugal: (i) in rcspect of taxes rvithheld at source. thc lact giYing rise to them appearing on or after the first day., of January of the calend&r ycar Dext following that specified in the notice of termination; and (ii) in rrspect of other taxes, as ro income arising in the fiscal year beginning on or after the first day of January of the calendar year next following that spccified in the oorice of lelmination: lN Wl'INESS WHERIIOF the undersigned- dulv authorized thereto. have signed this Convention. 鵬 ぽ 鴨 .‖ t臨 帖⊥ ⅢJ rgian. Porttlgucsc and English lan‐ 朧雷 lttfi蹄 臨棚y淵 淵:ご L:酪:品 濫 ∫ 朧 FOR GEORCIA FOR THE PoRTUGUESE REPUBLIC 7-t J.^r CIORCI GORGILADZE PAULO DE FARIA LINCE x0xcro AmbassadOr ExtraOrdhary and Plenipotentia,OfGeOrgia tO the Pottguesc Rcpublic State Sccretary for Tax Affairs PROTOCOL I. Enritlemcnr to the Benel'ils lbrcseen in lhe Colvenrion: he provisions ofthc Convention shall nor preveDt the applicarion by a Contracting ce provisions providcd for in irs domcstic b) It is underslood thst the benefits tbrcseen in the Convention shall not be granred ro a residcnl of a ContrBcting Srate which is not the kneticial owner of thc income derived from the other Contracting State; c) lt is undcrstood rhat the provisions of the Convenrion shall not 2. Witlr rcferencc ro the Cunrention: lt is understood that, in the case of Ceorgia, thc temr ..polirical or adrninistrative subdivisions or Iocal authoritics; means,.adlr'inisrrative_ terriforial units" or "local self governing authoritics". 3. Wirh reference ro Anicle 2. paragraph 4, ofthe Convention: 4. With reference to Article I6 ofthe Convenrion: lt is understood that, in rhc case of Portugal, the provisions of Article 16 of the Convention shall also apply to members of the supcrvisory board (Conselho Fiscal) or another similar organ of a company, as foreseen in C6digo das Sociedades Comerciais (Corporate Law). lN Wll NESS WHEREOF thc undcrsigncd,duly authon d meret。 ,havc signed this ProtocOl DONE in duplicate at 41,ι Qn th、 4:Jム day of2012,in thc Gcor̲ gian,Po■ uguese and English ianguagcs,all texts bemg equ」 ly authcntic ln casc oFany divergencc ofinterpretalon ofthe text orthis PrOtOcOl,the English text shall prcvail V FOR GEORGIA FOR THE PORTUGUESE REPUBLIC (ふ J̲u GIORCI GORGILADZE PAULO DE FARIA LINCE NUNCIO Ambお sadorExmodhw and Statc Sccrctaヮ for TaK A∬ ars Plcnipotentiaり of Gcorgia tO thc V Portugucse Rcpublic υノ .