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Ν. 3318/2005

Ν. 3318/2005 (ΦΕΚ A 46/23-02-2005) Convention for the avoidance of double taxation between Latvia and Greece

CONVENTION

BETWEEN THE GOVERNMENT OF THE HELLENIC REPUBLIC AND THE GOVERNMENT OF THE REPUBLIC OF LATVIA FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME AND ON CAPITAL

The Government of the Hellenic Republic and the Government of the Republic of Latvia,

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 Athens this 27th day of March 2002, in the Greek, Latvian and English languages, all three texts being equally authentic. In the case of divergence of interpretation the English text shall prevail.

For the Government of    For the Government of

the Hellenic Republic    the Republic of Latvia