Ν. 3300/2004

Ν. 3300/2004 (ΦΕΚ A 262/23-12-2004) Convention for the avoidance of double taxation between Ireland and Greece

CONVENTION

Between the Government of the Hellenic Republic and the Government of Ireland, desiring to conclude a Convention for the avoidance of double taxation with respect to taxes on income, gains, have agreed as follows:

CHAPTER I

Scope of the Convention

CHAPTER II

Definitions

CHAPTER III

Taxation of income

CHAPTER IV

Methods for elimination of double taxation

CHAPTER V

Special provisions

CHAPTER VI

Final provisions

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

DONE in duplicate at Athens on 24 November 2003, in the Greek and English languages, each text being equally authentic, the English text prevailing in case of doubt.

PROTOCOL

At the moment of signing the Convention between the Hellenic Republic and Ireland for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and capital gains, the undersigned have agreed upon the following which shall be an integral part of the Convention.

Ad Article 4 
For the purpose of this Convention, a recognised pension fund established in a Contracting State shall be regarded as a resident of that State.

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

DONE in duplicate at Athens, on 24 November 2003, in the, Greek and English languages, each text being equally authentic, the English text prevailing in case of doubt.