Ν. 4243/2014

Ν. 4243/2014 (ΦΕΚ Α 57/7-3-2014) Convention Between The Hellenic Republic and The Republic of San Marino For the avoidance of double taxation with respect to taxes on income and on capital

LAW 4243

(Official Gazette Α 57/7-3-2014)

CONVENTION

Between The Hellenic Republic and The Republic of San Marino

For the avoidance of double taxation with respect to taxes on income and on capital

The Hellenic Republic and the Republic of San Marino, hereunder the “Contracting States”, wishing to conclude a Convention for the avoidance of double taxation with respect to taxes on income and on capital and to strengthen the disciplined development of economic relations between the two States in the framework of greater cooperation, have agreed the following:

CHAPTER I

SCOPE OF THE CONVENTION

CHAPTER II

DEFINITIONS

CHAPTER III

TAXATION OF INCOME

CHAPTER IV

CHAPTER V

METHODS FOR ELIMINATION OF DOUBLE TAXATION

CHAPTER VI

SPECIAL PROVISIONS

CHAPTER VII

FINAL PROVISIONS