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1066
ΕΠΙΣΗΜΟΣ ΕΦΗΜΕΡΙΣ ΤΗΣ ~6ης ΝΟΕΜΒΡΙΟΥ
1982
(a) copyrights
οη
works of scieoce, literature
and art;
(b)
inventions (whether
01'
οοι
protected by
patents or a'uthor's certificates),
innovatΪons;
(c) commerci'al speeimeo and sam,ples of
commoo use;
(d) trade marks as well as service marks;
(e) trade oames and other simi1ar property;
(ί)
computer programmes;
(g) tapes for the
productΪoo οί
gramophooe
recordsaod o'ther meaos of souod ret>ro–
duction;
(h)
tapes and films for use
10
broadcastiog.
cioem'a and televisl'oo;
(Ί)
'manufacturing experieoce, knowledge aod
iodustrial secrets
(knσw-how).
3. The provisioos
σf
this Article shall also apply
Ιο.
payments
ίο resρect
of:
(a) the sa!le, use
οί,
or the right
Ιο
use indi–
vidual samples of iodustrial, commercial or
scieotific equipmeo't, aod other scieo,tific aod
techni~l
devices;
(b) the provlsion
οί
techoical services,
ίί
such
paymeots are connected with the implemen–
tation of theprovisioos
οί
this Article.
Article 7
Divideods
1. Dividends paid by a residen:t
οί
a Contract–
iog State
ιο
a resident
οί
the o'ther Contracting
State shall
οοΙ
be
liaιble Ιο
taxation
ία
,the first–
mentioned State.
2. The provisions
οί
paragrap,h 1 shall
ηοΙ
affect the amount
οί
tax
chargealb~e οη
the income
or profi'ts
ουΙ οί
whIch such
diνidends
are paid.
3. For the
purρoses οί
this Convention the tenn
"dividends" means income from shares, founders'
shares and other simi1ar rights, which is subject '
to the same taxation treatment as iocome from
shares by the ContractIng State of
whίch
the
company payiog outthe dividends 1s a resident.
Arhcle 8
Interest
1. Interest received from sources
ίο
a Contract–
ing State by a resident of t'he dther Contracting
State shaH
ηοΙ
be
liable to taxation
ίη
the first–
mentioned Sta'te.
2. The tenn
"ίηterest"
as used
ίο
this Article
means income from loans, ba.nk deposits, pu:bI'ic
loans, debt obligatioos as wel1 as any other kind
οΙ
income which, for the purposes of taxation, is
subjected
Ιο
the same treatment as interest
ίη
con–
ίοπηίΙΥ
with the laws
οί
the Contracting State
οί
which the person paying
ουΙ
such income is a
resident.
Article 9
Taxation
οί
Propel'ty
Ι.
Immovable proper'ty belonging to a resideI1t
οί
a Cootracting State and situated
ίη
rhe ot,her
Contr?.cting State shall be
Iiaιble
to taxa'tion
οη1Υ
ίη
that other State.
2. For the
purρoses
of this Convention
ίι
is
understood that im·movable
prσperty
is the pro–
ρerty
recognized as such under the laws of the
CΌηtracriοg
State
ίο
the territory of which that
ΡΓoρeΓΙY
is situated .
3.
Movaιble
property w·hich belongs
Ιο
a resi–
dcnt of a Contracting State and is situated
ίη
the
other Contracting State shall
be
Iiable
Ιο
taxation
only
ίη
the first-menrioned State.
Article 10
Income from Property
1.
Income derived by a resident of a ContracL–
ing State from the sale, exchange, lease or any
other form
οΙ
use Qf the
imιnovable
property
situated
ίη
the o'ther Contracting State, shaJ1
be
Iiable
ιο
taxatioo only
ίη
that other State.
2. Income derived by a resident of a Contract–
ing State from the sa1e, ex'C'hQIlge, lease or any
other form of use of movable
proρerty,
excluding
motor vehicles, situated
ίο
the other Contracting
State, shall be
liaιble Ιο
taxation only
ίο
the first–
mentioned State.
Arti'Cle 11
Income
οί Indiνiduals,
Ι.
Wages and other simi'1ar remunerations of
an individual resident
ίη
a Contracting State re–
ceived
ίοτ
performing activity
οη
the territory of
the o't'her
CoΠ'tracting
S'tate and
ηοΊ
exempt froD\
taxation
ίη
accordance with paragrap'h 2 of this
Article. and ()ther articles of rhis Coovention, sha11
ηοΊ
be
Iiable tQ tax:ation
ίη
that other State:
-ίί
the. above-men'tioned person is present
therein during a period or periods
ησΙ
exceeding an aggregate
οί
183 days
ίη
a ca–
lendar year and,
ίη
the case of technical
sρecialists
- 365 days
ίη
two consecutive
calendat· years;
-if these wages and remunerations are paid
:by, or
οη
behalf of, an employer who is
ηοΙ
a resident of tha't other Contractin.g
State.
2. Notwithstanding the provisions
οί
pa,ragraph
Ι,
the followlng categories
οί
income
of
indivi–
duals resident
ίη
a Contracting State shall not be
liable
Ιο
taxation
ίη
the
οι.her
Contracting State:
(a) income
ίη
the form of
saΙθ.
r
Υ
or wages
ίη
respect of work done
ίη
the other Contract–
ing State connected with a construction
ΟΓ
assembly project wherefrom the profits are
exempt from t'axation
ίη
tha1 other State
ίη
accordance
wίιh
paragraph 4,
αf
Ar'ticle 4
of this Convention;
(b) income of a person present
ίη
the other
Contracting S'tate at t·he invita'tion
οί
a
government agency or institution, educatio–
nal or scientific research es'tablishment of
that Contracting S'tate
Ιο
teach cooduct
scientific research or participate
ίη
scientific,
technicaI or professional conferences or for
the purpose
οί
canying
ουΙ
the programmes
of cooperation, if t'he income is derived from
the activifies indicated above. The provisions
ofthis paragraph shaH
ηοΙ
apply
ίn
cases
where the perfonnance of activities indi–
cated above main1y serves the personal
interests of a resident
οί
the first-mentioned
Contracting S'tate; ,
(c) grants paid
Ιο pupίIs,
students, postgraduate
students or trainees who are present
ίη
the
ather Contracting State for the
puψOse
of
studying
ΟΓ
acquiring experience
ίη
a parti–
cular field, and also cash payments .received
by these persons from ·sources outside t'hat
other Contracting Sta:te for the purpose of
main'taining of suIbsistence level, education
ΟΓ
training
ίη
a particuilar
field.
Privileges
provided for
ίη
this paragraph shall be
~raηted
for a period necessary to achieve
the object of stay;
(d) remuneration paid
Ιο
persons stationed
ίη
·the other Cootracting State as press, radio
or television reporters
ΟΓ
correspondents,
·from sou'cces outside thIat ot'her State;
(e) salary
ΟΓ
wages paid
Ιο
personnel of trans–
pott vehicles used for international traffic by
one of the Contracting States or by a .persol\
resident therein, and also the salary or wages
οΥ
the personnel of a permanent estaJbHsh–
ment of a person operating these transport
vehicles
if
the salary or wages ofsuch per–
~onnel
are received for work directly related