Ν. 3826/2010

Ν. 3826/2010 (ΦΕΚ A 29/25-02-2010) Convention for the avoidance of double taxation between Greece and Ajerbaijan

CONVENTION

BETWEEN

THE GOVERNMENT OF THE HELLENIC REPUBLIC AND THE GOVERNMENT OF THE REPUBLIC OF AZERBAIJAN

FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME AND CAPITAL

The Government of the Hellenic Republic and

The Government of the Republic of Azerbaijan

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

METHOD FOR ELIMINATION OF DOUBLE TAXATION

CHAPTER VI

SPECIAL PROVISIONS

CHAPTER VII

FINAL PROVISIONS

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

DONE in duplicate in Athens on the 16th of February of 2009 in the Greek, Azerbaijani, and English languages, all texts being equally authentic. In the case of divergence in interpretation, the English text shall prevail.

For the Government of the Hellenic Repulblic

For the Government of the Republic of Azerbaijan