Ν. 3014/2002

Ν. 3014/2002 (ΦΕΚ A 103/02-05-2002) Convention for the avoidance of double taxation between Hellas and Armenia

CONVENTION

between the Hellenic Republic and the Republic of Armenia 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 Republic of Armenia 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 and confirming their endeavor to promote and strengthen the economic, scientific, technical and cultural relations between both Contracting States, 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 VII

FINAL PROVISIONS

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

Done at Yereran on May 12,1999 in two originals, in the Greek, Armenian and English languages, each text being equally authentic.

In case of divergence of interpretation, the English text shall prevail.

For the Hellenic Republic    For the Republic of Armenia