TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Acts & Rules
of of All Acts & Rules
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Article 22: Taxation of Unspecified Income in Double Tax Agreement, Special Rules for Business, Lotteries, and Gambling.</h1> Article 22 of the Double Tax Avoidance Agreement between the Portuguese Republic and another Contracting State addresses the taxation of income not specified in previous articles. Generally, such income is taxable only in the resident's state. However, if the income is linked to a business or independent services conducted through a permanent establishment or fixed base in the other state, articles 7 or 14 apply. Additionally, income from lotteries, gambling, and similar activities sourced from the other state may be taxed in that state, overriding the general rule of paragraph 1.
TaxTMI 
TaxTMI 
