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ΕΠΙΣΗΜΟΣ ΕΦΗΜΕΡΙΣ ΤΗΣ 26ης ΦΕΒΡΟΥΑΡΙΟΥ
1982
201
4.
Notwiιhstanding ,~he prσvisiσns σί
para–
graphs 1 and
2,
where a person - other t'han
an agent
σf
an independent statu's
Ισ
whiOm para–
graph 5 applies - is acting
σnbehaIlιf oιf
an
enterprise and has, and
habiιtually
exercises,
ίη
a Contracting
Staιte
an au'thori,ty
tσ cσnclude
cσntracts ίη
the name
of
the enterpri'se, tIhat
enterprise s'hall be deemed
'Ισ
,have a permanent
e~1aιbl:ίsh,ment ίη thaιt
State inrespec't
σf
any acti–
vities which rhat
persσn
undertakes
fσr
,t,he enter–
ptise, umess the activities of such person a,re
Hmited
ΙΌ thσse mentiσned ίη
pa,ragrapoh 3 whic'h,
if exercisedthrough a fixed place
σf busιiness.
wσuld ησι
make this fixed place
of
business a
permanent esOOJblishmen't under the
prσvisiσns
af
tha,t pa'ragraph.
5.
Αη
enterprise
shaιH η'ΟΙ
be deemed
Ισ
'havc
a permanent estaIblis,hment
ίη
a
Cσntracting Sιtate
merely beoause
ίι
carries
ση
business
ίη
that
State
thrσugh
a
brσker,
general
οοmmίssίΌη
agent
σΓ
any other agent
'ΟΙ
an independent sta'tus
prσvided
th·at such
persσns
are actingin the
σrdinary cσurse 'ΟΙ
their business.
6. Thef,act thata
cσmpany
whioh is a residellt
of a Con,tracting
Staιte
controls oris
contrσlled
by a company which is a resident
'ΟΙ
the
σthcr
Contracting State,
σΓ
which carries
ση
business
ίη
that
σtJher SΙate
(whether
Ithrσugh
a permanent
establ:ishment
σΓ
otherwi'se), shall
η'ΟΙ
of
itself
contstitute either
cσmpany
a permanent establisl,–
ment
'ΟΙ
t'he
σther.
Artίcle
6
lNCOME FROM IMMOVABLE PROPERTY
1.
Incσme
derivedby a resident
αf
a Con–
tracting State from immoVl3Jble
proρerty (includίng
incσme Ιrom
agriculture
σΓ fσrestry)
situated
ίη
the
σther Cσntra'Cting
State may
be
taxed jn
that otJher State.
2.--{a) The term " immov3Jble
prσρerty"
sh'all,
sU'bjectto the
prσvisiσns οί
sub-paragraphs (b)
and (c),
be
d~ined ίη accσrdance
with the law
of the
Contra.cθng
State
ίη
which the
properτy
ίη questiσn
is situated.
(b)
Tιhe
term
"immσv3Jble prσperty"
shall
ίη
any case include property accessory
ΙΙσ immσvabIe
property.
lίvestock
and equipment used
ίη
agri–
culture and
fσrestry, Aghtstσ
whi'ch the
ΡΓσνί­
si'Ons
'Οί
general law respecting
j,mrnσvable
pro–
perty apply, usufruct
σf im·mσvable
property and
ήghts Ισ
vacia:ble
σΓ ίίΧΟΟ
payments as conside–
raιtion fσr
the working
'Οί, σΓ
the right to work,
mineral deposits, sources and
σVher
natural
res'Ources.
(c) Ships and
a~rcraft
shall
ησ!
be
reg3!rded
as
immσvable
property.
3. Tlhe
prσvisiσns σf
paragraph
Ι
shaH apply
Ισ incσme
derived from the direct use. lettin!!.
σΓ
use
ίη
any
σther
form
σf immσva1ble
property.
4. T,he
pr'Ovisiσns
of paragraphs 1 and 3 s:hHl1
alsσ
apply
Ι'Ο
the income
frσm immσvable ΡΓσ­
ρerty σί
an en1tel'lprise and t'O
incσme f,rσm
im–
mσvable prσperty
used
fσr
the performance
σf
profess·iσnal serνices.
Article 7
BUSINESS PROFITS
].
Τόhe
profits
'ΟΙ
an enterprise of a
Cσnt'ract­
ing State shaH be taxable
οηlΥ ίη
that State unless
~he
enterprise carries
ση
bu'siness
ίη
the other
Oontraoting State
thrσugh
a permanent esta;b1is:h–
ment si'tUated therein.
If
~he
enter:prise
caιfΓies
ση
business as
afσresaid.
'Vhe prO'fits
σΙ
the en1ter–
pri'se may
be
taxed
ίη
t'he other Statebut
σηΙΥ
so much
οΙ
them as ,is attri'butable to t1hat per–
manent
eSιtablis'hment.
2. Subjecr
the provisions
σί
paragra'ph 3,
where an enterprise
οΙ
a Contracting Sta1e carries
ση
business
ίη
the
σι:her
Contracting State
tιhrougi1
a permanent
est:aιblίs'h,ment
situated therein, there
shal1
ία
each
Cσntracting
State be aHri,buted
ΙΟ
t:hat permanent establishment 'the prof,its whicll
ίι
mighIt 'be expected
Ισ
make j,f
ίι
were a distinct
and separate enterprise engaged
ίη
the same ()r
simiιlar
activities under the same
σr
simi1larcondi–
~ions
and d'eaHng whoHy independently with the
entef1prise
σί
w,hich jlt is a permanent esta'blisll–
ment.
3.
Ιη deιermίnίηg
the
prσfits σf
a permanent
estalblis~hment,
there sh'a:11 be
aHσwed
as deduc–
tiσns
expenses which are incuf1red
fσr
the
purρoses
σΙ
the permanent estaJbHshment including exe–
cutive and general adm'inistrative expenses
50
incurred, whether
ίη
the State
ίη
w:h:ioh
ιt:he
per–
manent es-tablis'hment is situated
σΓ
e]sew,here,
4.
Ιη sσ
far as
ίι
has been
custσmary ίη
a
'Cσntrac1ing
State
Ισ
determine the profits
Ιο
be
attribu,ted
Ισ
a permanent
esta!bl:ίsιh'ment ση
the
basis
σί
an
apopσrtionment σf
the
tσtal prσfits
of the enterpr,ise
Ισ
its
variσus
pa'rts.
nσthing
ίη
paragraph 2 shal1 preclude that Contracting
State
frσm
d'etermining the profi'ts
Ισ
be
taxed
by such an
aιpport'iσnment
as may
be
custσmary ~
the
met'hσd οί apρorti'σnment
adopted shall,
hσw­
ever,
be
such th'at th'e resUllt shall be
ίη accσrdance
withthe prin<;iples
cσntained ίη
this Artiole.
5.
Νσ
profits shall be
attr~buted Ισ
a perma–
nent
establίshment
by
reasσn οί
the mere pur–
ch'ase by
thaι
permanent establishment
σf
goods
σr
merchand,ise
fσr
the enterprise.
6.
Fσrthe purρoses οί
the preceding para–
graphs. the
proιfits Ισ
be
attributed
Ισ
the per–
manent esta:blishment, sha11 be determined by
the same method year by year unless there is
gσod
and sufficient
reasσn Ισ
the contrary.
7. Where pr'Ofits inolu:de items
σί incσme
whicl1
are dealt with separa'tely
ίη σther
Artioles
σΙ
this
CJonventiσn,
then the
provisiσns σί thσse
Articles shal1 not be affected byth'e provisions
σί
this A,rticle.
Artitle 8
TRANSPORT ENTERPRI.SES
1.
Prσfits frσm
the
σperatiσn σf
s'hips. ail'–
craft
σΓ rσad
vehicles
ίη internatίσna"
traffic shall
be taxable
σηΙΥ ίη
the Contracting State
ίη
which
the Iplace
οΙ
effective management
οΙ
the en'ter–
prise is
situa!teεl;
2.
Η
the place
σf
effecti've management
οΙ
a
shi'pping enterprise is aboard a
shiιp,
then
ίι
shal1
be deemed
be situated
ίη
the
Cσntracting
State
ίη
wh:ich the
hσme
haI1bour
σf
the ship js
situ'ated.
σr
i'f
there is
ησ
such
hσme harbσur.
ίη
the
Cσntracting
State
σf
which the
σperator
of the ship is a resident.
3. The provi'sions
οί
paragraph 1 shal,l
alsσ
apply
Ισ ρrσfί!ts
deriV'ed
frσm
the
partici,patiσl1
ίn
a pool,
ίη
a joint business
ΟΓ ίη
an
ίηteΓ­
national
σperating
agency.
Article 9
ASSOCIATED ENTERPRISES
Ι.
Where-
(a) an enterprise
σf
a
Cσntracting
State
ΡaΓ­
tici'pates directly
σΓ
indireotly
ίη
the
managemel1't,
cσn:trol σr
capita'l
σf
an
enterprise of the
σther Cσntracting
State,
σr
(b) the same persons participate direot1y
ΟΓ
indirect~y ίη
the
manag~mel1't,
control
Ο Γ
ca.pίόtal σf
an enterprise
σί
a
Cσntracting
State and an
enterpris~ σί
the
σthcr
Cσntracting
S1ate,
and
ίη
either case
cσnditiσns
al-e made
σι"
imposed
beιtween
the
twσ
enterpr,ises
ίn
their commercial
σΓ
financial relations which d'iffer from
thσse
wh,ich
wσuι}d
be made between i.ndependent enter–
prises, then any
prσfits
which
wσuld.
but
fσr