Tax Treaty Case Law around the Globe 2017
1. Aufl. 2018
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S. 315Portugal: Artistes’ and Sportsmen’s Income
Ana Paula Dourado
1. S. 316Introduction
The Portuguese tax arbitration court decided a case involving several contracts and payments by a resident (payor) to non-residents, the core of which being artistes’ and sportsmen’s income.
The Portuguese tax arbitration court was set up in 2011 as an alternative means of dispute resolution to the judicial tax courts and has judicial competence to decide on any illegality committed by the tax administration. It solves cases according to the law and not according to the principle of equity.
2. Facts of the Case
A resident taxpayer paid several amounts to non-residents that did not have permanent establishments in Portuguese territory, concerning five different contracts. Both the taxpayer and the tax administration agreed that there were no permanent establishments in Portugal.
According to the tax administration, one of the contracts related to intermediation services provided by a company with no permanent establishment in Portuguese territory. The applicable withholding tax was 15 %. The second contract allegedly concerned income from show business and the activities of sportsmen, again with no permanent estab...