Νόμοι — ΦΕΚ A' 262/2004

Subject to the provisions of Articles 16, 18, 19 and 21, salaries, wages and other similar remuneration derived by a resident of a Contracting State in respect of an employ?ment shall be taxable only in that State unless the employ?ment is exercised in the other Contracting State. If the em?ployment is so exercised, such remuneration as is derived therefrom may be taxed in that other State.

Notwithstanding the provisions of paragraph 1, remu?neration derived by a resident of a Contracting State in re?spect of an employment exercised in the other Contracting State shall be taxable only in the first-mentioned State if: (a) the recipient is present in the other State for a period or periods not exceeding in the aggregate 183 days in any twelve month period commencing or ending in the fiscal year concerned of that other State, and (b) the remuneration is paid by, or on behalf of, an em?ployer who is not a resident of the other State, and (c) the remuneration is not borne by a permanent estab?lishment or a fixed base which the employer has in the oth?er State.

Notwithstanding the preceding provisions of this Arti?cle, remuneration derived in respect of an employment exercised aboard a ship or aircraft operated in internation?al traffic may be taxed in the Contracting State in which the profits of such ship or aircraft are taxable according to the provisions of Article 8. ΕΦΗΜΕΡΙΣ ΤΗΣ ΚΥΒΕΡΝΗΣΕΩΣ (ΤΕΥΧΟΣ ΠΡΩΤΟ) 6415 resident of a Contracting State in his capacity as a member of the board of directors of a company which is a resident of the other Contracting State may be taxed in that other State. Article 17 ARTISTES AND ATHLETES

Notwithstanding the provisions of Articles 14 and 15, income derived by a resident of a Contracting State as an entertainer, such as a theatre, motion picture, radio or tele?vision artiste, or a musician, or as an athlete, from his per?sonal activities as such exercised in the other Contracting State, may be taxed in that other State.

Where income in respect of personal activities exer?cised by an entertainer or an athlete in his capacity as such accrues not to the entertainer or athlete himself but to an?other person, that income may, notwithstanding the provi?sions of Articles 7, 14 and 15, be taxed in the Contracting State in which the activities of the entertainer or athlete are exercised. Article 18 PENSIONS AND ANNUITIES

Subject to the provisions of paragraph 2 of Article 19, pensions and other similar remuneration paid to a resident of a Contracting State in consideration of past employment and any annuity paid to such a resident shall be taxable on?ly in that State.

The term «annuity» means a stated sum payable peri?odically at stated times during life or during a specified or ascertainable period of time under an obligation to make the payments in return for adequate and full consideration in money or money’s worth. Article 19 GOVERNMENT SERVICE

(a) Salaries, wages and other similar remuneration, other than a pension, paid by a Contracting State or a political subdivision or a local authority thereof to an individual in re?spect of services rendered to that State or subdivision or authority shall be taxable only in that State. (b) However, such salaries, wages and other similar re?muneration shall be taxable only in the other Contracting State if the services are rendered in that State and the indi?vidual is a resident of that State who: i) is a national of that State; or ii) did not become a resident of that State solely for the purpose of rendering the services.

(a) Any pension paid by, or out of funds created by, a Contracting State or a political subdivision or a local au?thority thereof to an individual in respect of services ren?dered to that State or subdivision or authority shall be taxable only in that State. (b) However, such pension shall be taxable only in the other Contracting State if the individual is a resident of, and a national of, that State.

The provisions of Articles 15, 16, 17 and 18 shall apply to salaries, wages and other similar remuneration and to pensions in respect of services rendered in connection with a business carried on by a Contracting State or a po?litical subdivision or a local authority thereof. Article 20 STUDENTS Payments which a student or business apprentice who is or was immediately before visiting a Contracting State a resident of the other Contracting State and who is present in the first-mentioned State solely for the purpose of his ed?ucation or training receives for the purpose of his mainte?nance, education or training shall not be taxed in that State, provided that such payments arise from sources outside that State. Article 21 PROFESSORS AND TEACHERS

A professor or teacher who visits one of the Contrac?ting States for a period not exceeding two years for the sole purpose of teaching or carrying out advanced study (in?cluding research) at a university, college or other recog?nised research institute in that Contracting State and who was immediately before that visit a resident of the other Contracting State shall be exempt from tax in the first-men?tioned Contracting State on any remuneration for such teaching or research for a period not exceeding two years from the date he first visits that Contracting State for such purpose. An individual shall be entitled to the benefits of this Article only once.

The preceding provisions of this Article shall not apply to remuneration which a professor or teacher receives for conducting research if the research is undertaken primari?ly for the private benefit of a specific person or persons. Article 22 OTHER INCOME

Items of income of a resident of a Contracting State, wherever arising, not dealt with in the foregoing Articles of this Convention shall be taxable only in that State.

The provisions of paragraph 1 shall not apply to in?come, other than income from immovable property as de?fined in paragraph 2 of Article 6, if the beneficial owner of the income, being a resident of a Contracting State, carries on business in the other Contracting State through a per?manent establishment situated therein, or performs in that other State independent personal services from a fixed base situated therein, and the right or property in respect of which the income is paid is effectively connected with such permanent establishment or fixed base. In such case the provisions of Article 7 or Article 14, as the case may be, shall apply. Article 23 MISCELLANEOUS RULES APPLICABLE TO CERTAIN OFFSHORE ACTIVITIES

The provisions of this Article shall apply notwithstand?ing any other provision of this Convention where activities (in this Article called «relevant activities») are carried on off?shore in connection with the exploration or exploitation of the sea bed and subsoil and their natural resources sit?uated in a Contracting State. 6416 ΕΦΗΜΕΡΙΣ ΤΗΣ ΚΥΒΕΡΝΗΣΕΩΣ (ΤΕΥΧΟΣ ΠΡΩΤΟ)

Relevant activities which are carried on by an enter?prise of a Contracting State in the other Contracting State for a period or periods not exceeding in the aggregate 30 days within any period of twelve months shall not con?stitute the carrying on of business through a permanent es?tablishment situated therein. For the purposes of this para?graph: (a) where an enterprise of a Contracting State carrying on relevant activities in the other Contracting State is associ?ated with another enterprise carrying on substantially sim?ilar relevant activities there, the former enterprise shall be deemed to be carrying on all such activities of the latter en?terprise, except to the extent that those activities are car?ried on at the same time as its own activities; (b) an enterprise shall be regarded as associated with another enterprise if one participates directly or indirectly in the management, control or capital of the other or if the same persons participate directly or indirectly in the man?agement, control or capital of both enterprises.

A resident of a Contracting State who carries on rel?evant activities in the other Contracting State, which consist of professional services or other activities of an indepen?dent character, shall be deemed to be performing those ac?tivities from a fixed base in that other State. However, in?come derived by a resident of a Contracting State in respect of such activities performed in the other Contracting State shall not be taxable in that other State if the activities are performed in that other State for a period or periods not exceeding in the aggregate 30 days within any period of twelve months.

Salaries, wages and similar remuneration derived by a resident of a Contracting State in respect of an employ?ment connected with relevant activities in the other Con?tracting State may, to the extent that the duties are per?formed offshore in that other State, be taxed in that other State. Article 24 ELIMINATION OF DOUBLE TAXATION

Subject to the provisions of the laws of the Hellenic Re?public regarding the allowance as a credit against Hellenic tax of tax payable in a territory outside the Hellenic Repub?lic (which shall not affect the general principle hereof): (a) Irish tax payable under the laws of Ireland and in ac?cordance with this Convention, whether directly or by de?duction, on profits, income or gains from sources within Ireland (excluding in the case of a dividend tax payable in respect of the profits out of which the dividend is paid) shall be allowed as a credit against any Hellenic tax computed by reference to the same profits, income or gains by refer?ence to which Irish tax is computed. (b) In the case of a dividend paid by a company which is a resident of Ireland to a company which is a resident of the Hellenic Republic and which controls directly or indirectly 10 per cent or more of the voting power in the company paying the dividend, the credit shall take into account (in addition to any Irish tax creditable under the provisions of subparagraph (a) of this paragraph) Irish tax payable by the company in respect of the profits out of which such di?vidend is paid.

Subject to the provisions of the laws of Ireland regard?ing the allowance as a credit against Irish tax of tax payable in a territory outside Ireland (which shall not affect the gen?eral principle hereof): (a) Hellenic tax payable under the laws of the Hellenic Re?public and in accordance with this Convention, whether di?rectly or by deduction, on profits, income or gains from sources within the Hellenic Republic (excluding in the case of a dividend tax payable in respect of the profits out of which the dividend is paid) shall be allowed as a credit against any Irish tax computed by reference to the same profits, income or gains by reference to which Hellenic tax is computed. (b) In the case of a dividend paid by a company which is a resident of the Hellenic Republic to a company which is a resident of Ireland and which controls directly or indirectly 10 per cent or more of the voting power in the company paying the dividend, the credit shall take into account (in addition to any Hellenic tax creditable under the provisions of subparagraph (a) of this paragraph) Hellenic tax payable by the company in respect of the profits out of which such dividend is paid.

For the purposes of paragraphs 1 and 2 profits, income and gains owned by a resident of a Contracting State which may be taxed in the other Contracting State in ac?cordance with this Convention shall be deemed to be de?rived from sources in that other Contracting State.

Where in accordance with any provisions of this Con?vention income derived by a resident of a Contracting State is exempt from tax in that State, such State may neverthe?less, in calculating the amount of tax on the remaining in?come of such resident, take into account the exempted in?come.

Where, under any provision of this Convention, income or gains is or are wholly or partly relieved from tax in a Con?tracting State and, under the laws in force in the other Con?tracting State, an individual, in respect of the said income or gains, is subject to tax by reference to the amount there?of which is remitted to or received in that other State, and not by reference to the full amount thereof, then the relief to be allowed under this Convention in the first-mentioned State shall apply only to so much of the income or gains as is remitted to or received in that other State. Article 25 NON-DISCRIMINATION

Nationals of a Contracting State shall not be subjected in the other Contracting State to any taxation or any re?quirement connected therewith, which is other or more burdensome than the taxation and connected require?ments to which nationals of that other State in the same cir?cumstances are or may be subjected. This provision shall, notwithstanding the provisions of Article 1, also apply to persons who are not residents of one or both of the Con?tracting States.

The taxation on a permanent establishment which an enterprise of a Contracting State has in the other Contrac?ting State shall not be less favourably levied in that other State than the taxation levied on enterprises of that other ΦΕΚ 262 ΕΦΗΜΕΡΙΣ ΤΗΣ ΚΥΒΕΡΝΗΣΕΩΣ (ΤΕΥΧΟΣ ΠΡΩΤΟ) 6417 to its own residents.

Except where the provisions of paragraph 1 of Article 9, paragraph 6 or 7 of Article 11, or paragraph 6 or 7 of Ar?ticle 12, apply, interest, royalties and other disbursements paid by an enterprise of a Contracting State to a resident of the other Contracting State shall, for the purpose of deter?mining the taxable profits of such enterprise, be deductible under the same conditions as if they had been paid to a res?ident of the first-mentioned State.

Enterprises of a Contracting State, the capital of which is wholly or partly owned or controlled, directly or indirect?ly, by one or more residents of the other Contracting State, shall not be subjected in the first-mentioned State to any taxation or any requirement connected therewith which is other or more burdensome than the taxation and con?nected requirements to which other similar enterprises of the first-mentioned State are or may be subjected. Article 26 MUTUAL AGREEMENT PROCEDURE

Where a person considers that the actions of one or both of the Contracting States result or will result for him in taxation not in accordance with the provisions of this Con?vention, he may, irrespective of the remedies provided by the domestic law of those States, present his case to the competent authority of the Contracting State of which he is a resident or, if his case comes under paragraph 1 of Arti?cle 25, to that of the Contracting State of which he is a national. The case must be presented within three years from the first notification of the action resulting in taxation not in accordance with the provisions of the Convention.

The competent authority shall endeavour, if the objec?tion appears to it to be justified and if it is not itself able to arrive at a satisfactory solution, to resolve the case by mutual agreement with the competent authority of the oth?er Contracting State, with a view to the avoidance of taxation which is not in accordance with the Convention. Any agreement reached shall be implemented notwith?standing any time limits in the domestic law of the Con?tracting States.

The competent authorities of the Contracting States shall endeavour to resolve by mutual agreement any diffi?culties or doubts arising as to the interpretation or appli?cation of the Convention.

The competent authorities of the Contracting States may communicate with each other directly for the purpose of reaching an agreement in the sense of the preceding paragraphs. Article 27 EXCHANGE OF INFORMATION

The competent authorities of the Contracting States shall exchange such information as is necessary for car?rying out the provisions of this Convention or of the do?mestic laws of the Contracting States concerning taxes covered by the Convention insofar as the taxation thereun?der is not contrary to the Convention. The exchange of in?formation is not restricted by Article 1. Any information so exchanged shall be treated as secret in the same manner as information obtained under the domestic laws of that State and shall be disclosed only to persons or authorities (including courts and administrative bodies) involved in the assessment or collection of, the enforcement or prose?cution in respect of, or the determination of appeals in re?lation to, the taxes covered by the Convention. Such per?sons or authorities shall use the information only for such purposes. They may disclose the information in public court proceedings or in judicial decisions.

In no case shall the provisions of paragraph 1 be con?strued so as to impose on a Contracting State the obli?gation: (a) to carry out administrative measures at variance with the laws and administrative practice of that or of the other Contracting State; (b) to supply information which is not obtainable under the laws or in the normal course of the administration of that or of the other Contracting State; (c) to supply information which would disclose any trade, business, industrial, commercial or professional secret or trade process, or information, the disclosure of which would be contrary to public policy (ordre public). Article 28 DIPLOMATIC AGENTS AND CONSULAR OFFICERS Nothing in this Convention shall affect the fiscal privi?leges of diplomatic agents or consular officers under the general rules of international law or under the provisions of special agreements. Article 29 ENTRY INTO FORCE

The Contracting States shall notify each other that the internal legal requirements for the entry into force of this Convention have been complied with.

This Convention shall enter into force on the date of the later of the notifications referred to in paragraph 1, and its provisions shall have effect: (a) in the Hellenic Republic: (i) in respect of income derived on or after the first day of January of the calendar year next following the year in which the Convention enters into force. (ii) in respect of taxes withheld at source, on or after the first day of January of the calendar year next following the year in which the Convention enters into force. (b) in Ireland: (i) as respects income tax and capital gains tax, for any year of assessment beginning on or after the first day of January in the calendar year next following the year in which this Convention enters into force; (ii) as respects corporation tax, for any financial year be?ginning on or after the first day of January in the calendar year next following the year in which this Convention enters into force. Article 30 TERMINATION This Convention shall remain in force until terminated by a Contracting State. Either Contracting State may termi?nate the Convention at any time after five years from the 6418 ΕΦΗΜΕΡΙΣ ΤΗΣ ΚΥΒΕΡΝΗΣΕΩΣ (ΤΕΥΧΟΣ ΠΡΩΤΟ) In such event, this Convention shall cease to have effect: (a) in the Hellenic Republic: (i) in respect of taxes withheld at source, to income de?rived on or after the first day of January of the calendar year next following the date on which the period specified in the said notice of termination expires; (ii) in respect of other taxes, to income arising in the taxable period beginning on or after the first day of January of the calendar year next following the date on which the period specified in the said notice of termination expires. (b) in Ireland: (i) as respects income tax and capital gains tax, for any year of assessment beginning on or after the first day of Jan?uary in the calendar year next following the date on which the period specified in the said notice of termination expires; (ii) as respects corporation tax, for any financial year be?ginning on or after the first day of January in the calendar year next following the date on which the period specified in the said notice of termination expires. IN WITNESS WHEREOF the undersigned, duly autho?rised 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. For the Government of For the Government of the Hellenic Republic Ireland 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 pen?sion fund established in a Contracting State shall be re?garded as a resident of that State. IN WITNESS WHEREOF the undersigned, duly autho?rised thereto, have signed this Convention. DONE in duplicate at Athens on 24 November 2003, in the English and Greek languages, each text being equally authentic, the English text prevailing in case of doubt. For the Government For the Government of of the Hellenic Republic Ireland APOSTOLOS FOTIADIS MARGARET HENNESSY Minister of Economy and Finance Ambassador Άρθρο δεύτερο Η ισχύς του παρόντος νόμου αυτού αρχίζει από τη δη?μοσίευσή του στην Εφημερίδα της Κυβερνήσεως και της Σύμβασης που κυρώνεται από την πλήρωση των προϋπο?θέσεων του άρθρου 29 αυτής. Παραγγέλλομε τη δημοσίευση του παρόντος στην Εφη?μερίδα της Κυβερνήσεως και την εκτέλεσή του ως νόμου του Κράτους. Αθήνα, 22 Δεκεμβρίου 2004