If you have a habitual residence in both countries or in neither country, you are considered to be resident in the country of which you are a national. Finally, if you are a citizen of both countries or of either country, the authorities of the countries concerned decide by mutual agreement on their tax residence. The Agreement between Canada and the United States of America, as amended by the Protocols signed on June 14, 1983, March 28, 1984, March 17, 1995, July 29, 1997 and September 21, 2007. At the time of the signing of the Agreement concluded today between Canada and the Portuguese Republic for the avoidance of double taxation and the prevention of fiscal evasion of income, the undersigned have agreed on the following provisions, which form an integral part of the Convention. and, in both cases, both enterprises, in their commercial or financial relations, are subject to or imposed conditions different from those which would be generated between independent undertakings, and then all income which, without those conditions, would have been paid to one of the undertakings but which was not generated by those conditions; may be included in the income of that business and taxed accordingly. The Agreement between the Government of the Republic of Kazakhstan and the Government of Canada, signed on September 25, 1996 (GAC website). – Performance – Your monthly Old Age Security (OAS) and Canada Pension Plan (CPP) or Quebec Pension Plan (QPP) pensions and monthly benefits may be subject to a Canadian income tax, called a “non-resident tax”. The tax rate is 25%, unless it is reduced or exempted by a tax treaty between Canada and your country of residence. The unde established tax will be deducted from your benefits. 4 For the purposes of paragraph 3 of Article XXII (Consultation) of the General Convention on Trade in Services, the States Parties agree that, notwithstanding this paragraph, any dispute between them as to whether a measure falls within the scope of this Convention may be submitted to the Council for Trade in Services in accordance with this paragraph, unless agreed by both States Parties. Doubts as to the interpretation of this paragraph shall be dispelled in accordance with article 24, paragraph 3, or, in the absence of agreement under this procedure, in accordance with another procedure agreed upon by both States Parties. 1 This Convention shall not affect the tax privileges of members of diplomatic missions or consular representations, in accordance with the general rules of international law or the provisions of special agreements.
(d) Where the natural national of both States or neither of them is a national, the competent authorities of the States Parties shall decide by mutual agreement on the matter. But even if there is no double taxation agreement between Portugal and another country, you can still be exonerated of double taxation. If there is no double taxation treaty, tax relief is granted by direct deduction of foreign taxes paid or by a “foreign set-off” formula. .