Resultados da Pesquisa

Resultados da pesquisa pelas palavras is disponíveis no Portal das Finanças.

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  • Despacho 4727/2009 - 09/02

    BOX IV This box is ... identify the payer of the income which is liable to withhold Corporate Income Tax... ... BOX I This box is ... efi cial owner of the income, whether it is a company or a permanent establishment.

  • Resolução da Assembleia da República n.º 183/2016 - 05/08

    Entity" means an Entity that is not a U.S. ... Person that is not a Specified U.S.

  • Resolução da Assembleia da República n.º 127/2016 - 18/07

    ... effective management of the enterprise is ... ive management of a shipping enterprise is ... e in which the home harbour of the ship is situated, or, if there is ... State of which the operator of the ship is a resident. 3 - The provisions of parag... ... ... s 1 - Dividends paid by a company which is a resident of a Contracting State to a ...

  • Resolução da Assembleia da República 91/2014 - 12/11

    ... effective management of the enterprise is ... ive management of a shipping enterprise is ... e in which the home harbour of the ship is situated, or, if there is ... State of which the operator of the ship is a resident. 3 - The provisions of parag... ... ... person paying the interest, whether he is ... the indebtedness on which the interest is paid was incurred, and such interest is ... e permanent establishment or fixed base is ... g regard to the debt-claim for which it is paid, exceeds the amount which would ha...

  • Resolução da Assembleia da República 11/2002 , de 25 de Fevereiro - I Série A

    ... s 1 - Dividends paid by a company which is ... which the company paying the dividends is ... e dividends are paid by a company which is ... of Portugal to a resident of Malta who is ... cember 31, 1996 if the beneficial owner is a company that, for an uninterrupted pe... ... ... even years during which this Convention is applicable.

  • Resolução da Assembleia da República n.º 88/2020, de 23/11

    ... person paying the interest, whether he is ... the indebtedness on which the interest is paid was incurred, and such interest is ... e permanent establishment or fixed base is ... g regard to the debt-claim for which it is paid, exceeds the amount which would ha... ... If the employment is so exercised, such remuneration as is ... rstmentioned State if: a) The recipient is ... year concerned, and b) The remuneration is ... id by, or on behalf of, an employer who is ... he other State, and c) The remuneration is not borne by a permanent establishment ...

  • Resolução da Assembleia da República n.º 127/2016 - 18/07

    ... effective management of the enterprise is ... ive management of a shipping enterprise is ... e in which the home harbour of the ship is situated, or, if there is ... State of which the operator of the ship is a resident. 3 - The provisions of parag... ... ... s 1 - Dividends paid by a company which is a resident of a Contracting State to a ...

  • Resolução da Assembleia da República n.º 88/2020, de 23/11

    ... person paying the interest, whether he is ... the indebtedness on which the interest is paid was incurred, and such interest is ... e permanent establishment or fixed base is ... g regard to the debt-claim for which it is paid, exceeds the amount which would ha... ... If the employment is so exercised, such remuneration as is ... rstmentioned State if: a) The recipient is ... year concerned, and b) The remuneration is ... id by, or on behalf of, an employer who is ... he other State, and c) The remuneration is not borne by a permanent establishment ...

  • Resolução da Assembleia da República 53/2008, de 22 de Setembro - Série I nº 183

    If such a fixed base is ... e other State but only so much of it as is attributable to that fixed base. ... If the employment is so exercised, such remuneration as is ... -mentioned State if: a) The recipient is ... ar concerned; and b) The remuneration is ... id by, or on behalf of, an employer who is ... other State; and c) The remuneration is not borne by a permanent establishment ...

  • Resolução da Assembleia da República 48/2004, de 10 de Julho

    ... effective management of the enterprise is ... ive management of a shipping enterprise is ... e in which the home harbour of the ship is situated, or, if there is ... State of which the operator of the ship is a resident. 183 - The provisions of par... ... ... person paying the interest, whether he is ... the indebtedness on which the interest is paid was incurred, and such interest is ... e permanent establishment or fixed base is ... g regard to the debt-claim for which it is paid, exceeds the amount which would ha...


  • IS

  • IS_IV14733

    ... iva sobre a sujeição a Imposto do Selo (IS ) de valores distribuídos em resultado d... ... ... atada integra o âmbito de incidência de IS .

  • IS_IV22101

  • IS_IVE_15015

  • IS _IV 14777

  • IS_IV_18431

  • IS_IV_ 9461

  • Nota_informativa_IS_2018

    ... OS SOBRE O PATRIMÓNIO IMPOSTO DO SELO – IS NOTA INFORMATIVA 2018 Em 2018, a recei... ... ... bruta e foram as seguintes: verba 17 - IS ... eiras, com um peso de 36,7%; verba 22 - IS ... uros, com um peso de 23,1%; verba 1.1 - IS ... eis, com um peso de 16,7%; e Verba 11 - IS – jogo, com um peso de 12,3% do total.

  • IMT_IS_IV_22573

    ... Fusão de empresas; isenção de IMT e de IS ; pressupostos objetivos Processo: 20210... ... ... -se, como pressuposto da isenção do IMT/IS , que os imóveis transmitidos sejam nece...

  • IMT_IS_IV 16952

    ... –, não estará sujeita a IMT, mas sim a IS (verba 1.2) nos termos da al. c) do n.º...