Ν. 3015/2002

Ν. 3015/2002 (ΦΕΚ Α 104/02-05-2002) Convention for the avoidance of double taxation between Greece and Spain

CONVENTION

BETWEEN THE HELLENIC REPUBLIC AND THE KINGDOM OF SPAIN FOR THE AVOIDANCE OF DOUBLE TAXATION

AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME AND ON CAPITAL

The Hellenic Republic and the Kingdom of Spain desiring to conclude a Convention for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital, have agreed as follows:

CHAPTER I

SCOPE OF THE CONVENTION

CHAPTER II

DEFINITIONS

CHAPTER III

TAXATION OF INCOME

CHAPTER IV

TAXATION OF CAPITAL

CHAPTER V

METHODS FOR ELIMINATION OF DOUBLE TAXATION

CHAPTER VI

SPECIAL PROVISIONS

CHAPTER VII

FINAL PROVISIONS

IN WITNESS WHEREOF the undersigned, duly authorised thereto, have signed this Convention.

Done in duplicate at Madrid this 4th December day of 2000 in the Greek, Spanish and English languages, each text being equally authentic. In case of any divergence of interpretation, the English text shall prevail.

For the Hellenic Republic         For the Kingdom of Spain