Hello,
Does anyone know how the exemption for employment income:
3.1 Income derived from employment (category A) is exempt from any taxation in Portugal if:
a) It is taxed[2] in the country from which it derives, according to the double taxation agreement in force between that country and Portugal or, in the lack thereof, according to the OECD Model Tax Convention.
works? (category A is employment income) Specifically, if the income comes from employment with a UK company (although 40%-60% of the working days were in Portugal) and is taxed in the UK, does that mean that it is automatically exempt from Portuguese income tax by virtue of it being taxable in the UK AND having been taxed in the UK (for a non-habitual resident)?
Thanks
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