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ΕΠΙΣΗΜΟΣ ΕΦΗΜΕΡΙΣ ΤΗΣ 26ης ΦΕΒΡΟΥΑΡΙΟΥ
1982
203
so cIlarged shall
ηοΙ
exceed 5 per cent
οί
the
gross amount (jf the royalties. The competent
au~horities οί
the Contracting Sta:tes s'hall
by
muΙUaI
agreement settle the mode
οί
application
σί
th'is limi!ta:tion.
3. The term " roya:lties " as used
ίη tιh\is
article
means payments
οί
any kind received as a con–
~ideration ίοτ
the U'se of,
οτ
the l"ight
ΙΌ
use,
(a) 'any paten:t, (certificate for invention)
:trade mark, design
οτ
modeI. plan. secret
formu1a
οτ
process. or any industTial,
commercial,
οτ
scientiIfic equipment.
οτ
for information concerning industrial
commercial
στ
scien'tific experience;
(b)
any copyright of literary. artistic
ω'
scientific work includ'ing cinematograpll
fi1ms, and films or tapes
ίοτ
television
οτ
radio broadcasting.
4. The provisions of paragraphs 1 and 2 shall
ηοΙ
apply
ί'ί
the beneficial owner
οί
the royalties,
being a resident of a Contracting State, carrics
οη
bus,iness
ίη
the other Contracting State jn
which ,the royalties arisethrough a permanent
establis'hment situated therein
οτ
performs
ίη
that other State independent personal
serνices
from afixed base situated therein, and the right
στ
property
ίη
respect of which the royalties are
paid
ί~
effectively connected with such perm(i–
nent establishment or fixedbase.
Ιη
suoh a case,
the provisions of Article 7 or Article 15, as
the case may be. shall apply.
5. Royalties shall be deemed
Ιο
arise
ίη
a
Contracting State whenthe payer is that Con–
tracting State itself, an administrative
terrίωrίal
υηίι
a local authori,ty
οτ
a resident
οί
that Con–
tracting State. Where, 'however. t'he person pay–
ing the royalties. whether he is a residen:t
οί
a Contracting State
οτ
not,has
ίη
a Contracting
State a pennanent establishment
ίη
oonnection
with which the liability
Ιο
pay the royalties was
incurred. and sLIch royalties are borne by such
pennanent establishment. then suchroyalties shall
be deemed
ιο
arise
ίη
the Contracting State
ίη
which the perinanent establishment is situated.
6. Where, owing
Ιο
a special 'relationship
between the payer and the benef.icia.I owner
οτ
both
οί
them and some other person, the amount
οί
the royalties paid,
haνing
regard ,to ,the use,
right
οτ
information
ίοτ
which they are paid,
exceeds the
amόuηt
which would have been
agreed
υροη
by the payer and the benefici:tl
owner
ίη
the absence ofsucih relationship. the
provisions
οί
th,is Arti'cle shall apply
οηlΥ Ιο
the
last-mentίoηed
amount.
Ιη
that case, the excess
part
οί
the payments s,haJl remain taxable accord–
,ing to
ιhe
1aw
οί
each Contracting State, due
rega'rd being had to ttte other provisions
οί
this
Convention.
Article 13
COMMISSIONS
1.
Commisιsions aήsίng
in a Contracting Statc
and paid
Ιο
a resident
σf
the other Contracting
State may be taxed
ίη
th'at other State.
2. However, suoh comm,ission may be taxed
ίη ιhe
Con.traoting State
ίη
which
ίι aήses.
and
acoord1ing to the .}'aw
οί
that State.
ΟΟι
tJhe tax
so c:harged shall
ηοΙ
exceed 5 per cent of the
amount of the commission.
.
3. The term "commission" as used
ίn
this
Aιticle
means a payment made to a broker. a
generaI oommission agent or
Ιο
any other person
whose business is considered simi1ar tO' that
οί
a broker or agentby the 'taxation law of the
Contracting State in which 'such payment
aήses.
4. The provisions of paragraphs 1 and 2
~han
not apply
ίί
the recipient of the commission,
being a resident
οιί
a Contracting State. has
ίη
the dther Contracting Statein which 'the com–
miss'ion arises a permanent establishment witll
whichthe acti",ity giving rise
the commission
is effectiveJy oonnected.
sU'ch a case, thc
pro",isions O'f Article 7 shall apply.
5.Commission s.hall be deemed
Ιο
arise
ίη
a
Cοnιractίng
Slta.te when the payer is t,hat State
itself, an administrative terri,torial un.it. a local
authority or a resident
οί thaιt
State. W,herc,
:however, the person paying the oommission,
whether Ihe is a resident
οί
a Contracting State
or no't,has
ίη
a Cont'racting State a permanent
establishment
ίη
connection with w'hich the acti–
vities for WhiCIl {'he payment is made was
ίη­
curred, and suc'h comm'ission is 'borne by sucll
permanent
est~b1ishment,
then suc'h commission
shaJl be deemed
ΙΌ
arise
ίη
the Contra'cting State
ίη
which the permanent
estabJίshment
is situated.
6. Where owing toa special relationship
between the payer and the
reciρient
or between
both
οί
them and some other person, the amount
of the commission pa,id. having regard
Ιο
t'he
activities for Wllich
ίι
j,s paid. exceeds the amount
whioh would have been agreed
υΡοη
by the
payer and the recipient
ίη
the a'bsence
οί
sucll
rela'tionship, the provisions of this Article shaH
apply only
Ιο
the Iast-mentioned amount. ;
η
,that case. the excess part
οfύhe
payments shaJl
remain taxableaccording to the law
οί
each
Contracting Sta'te. dueregard being had
Ιο
the
other provisions
οί
this Convention.
Article 14
CAPITAL GAINS
1. Gains derived 'by a resident
οί
a Contracting
State lrom aHenation
οί
immovable
proρerty,
as defined
ίη
paragraph 2
οί
Article 6, may be
taxed
ίη
the Contracting State
ίη
whic'h such
immovable property is situated.
2. Gains from t:he alienation
οί
movable
ρω­
perty forming part of t:he bus,iness property
οί
a permanent
establiSιhment
whioh an enterprise
οί
a Contracting Sta1:e has
ίη
the other Con–
t:racting State or
οί
mova:ble property pertaining
to a tixed base available to a l'esident
οί
a Con–
traeoting Statein the other Contracting State for
the purpose ofperforming independent personal
services, inoluding suoh gains fro'm t,he alienatioll
οί
such a permanent establishment (alone
01'
toget:her with the whole enterprise) or
οί
such
a fixed ibase, may be 'taxed
ίη
uhe other S'tate.
3.
Gains from the alienation
οί
ships. aircraft
and roa:d veh,icles opera:ted
ία
international traf–
ίίο
or movable property pertaining to the opera–
tion
οί
such means
οί transporιtation
shall
b~
taxable only
ίη
the Contracting State
ίη
Wh,iCll
the place
οί
effective management of the enter–
prise ,is sitaate,d.
4. Gains from t,he aliena:tion
οί
any property
ot,her
ιhan
that referred
Ιο ίη
paragraphs 1. 2
and 3, S'haJl be taxa'ble
οηlΥ ίη
th'e Contracting
Sta'te of wh'ich the a1ienator is a resident.
Article 15
INDEPENDENT PERSONAL SERVICES
Ι.
Income derived ;by a resident
οί
a Con–
tracting State
ίη
respect
σί
profes'sional
servic.~s
or other independent activit>ies
οί
a similar
character shall
,be
taxable only
ίη
that State
unless he has a fixed base regula:rly availa1ble to
him
ίη
{he other Contracting State for the
ρυτ­
pose
of
perfonning his activities.
Ιί
hehas such
a fixed ,base. the income may be taxed
ίη
the
other Contracting State but only so much of
ίι
as is attriIbuted to ,that fixed base.