International Double Taxation Treaty and Exchange of Information made Between the Portuguese Republic and Eastern Republic of Uruguay

We can see the following: the concept of permanent establishment for corporate activity, and the concept of a fixed base for business for independent individual workers establish the mechanism for apportionment of tax-raising powers between both countries for income of a nature defined in those countries. Income earned from these sectors and activities can only be taxed in the country of residence, except when the said activities or services are carried out in the source country through a PE or a FBB. In our case, Uruguay is the country of residence and Portugal, in your case, it is the source country.