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ΕΠΙΣΗΜΟΣ ΕΦΗΜΕΡΙΣ ΤΗΣ 7ης ΜΑ'Ι'ΟΥ
1982
43,
4. W1here. by
rea~on
of a
speoia1
rel
1
a11ίomhίp
beιtween
the payer and the recipieni or between
both of t1hem and some
oιtJher
person, the amount
σf
the royalties. haVling regard to rhe use. right
or informa'tion for
whιi(jh
tJhey are
paιid.
exceeds
ι
cl1e amount
wbίch
would h'ave been agreed upon
by the payer and t!he reoipient
ίη
the
a'bsence
of suoh re1'3Jtionsh1i,p. the proV1isions
οί
t,hlis Ar.ticle
sha:ll apply ofilly
to
1Jhe
Iast-mentιίoned
amount.
Ιη
such case. the excess part
οί
the payments
s'hall remain taxable according
to
the laws
οί
ea~h
Contracting State, due regard being h'ad
to ,t'he
σther
provisions of thIis
Conven~ion.
Article
13
CAPITAL GAINS
1. Oains
derived by
a
resident
οί
a Q)ntractIng
Sta1:e from the a1ienat.ion of immovable property.
refel1fed to
ίη
AI1ticle
6. and
siroated
ίη
the other
Coatra.oting State may be taxed
ίη
that other
Sta'te.
2.
Gains
from
the
alieoatίon
of movable
pro–
pel1ty forming
part
σf
the business property of
a permanent establishment whioh an enterprise
οί
a Cootraoting State h'as
ίη
the other Con–
tradting
State
or
οί
movable property peIta!ining
to a fixed base avaiJabIe
to
a
,resίdent σf
a Con–
traoting State
ίη
the other
Q)ntraΌting
S'tate for
1Jhe purpose of performing independent persona:l
services, including such gains from the al!ienation
of such
a
permanent
establιiShment
(alooe or
with
the whole
enteηjήse)
or
σf suσh ~ixed
oose.
ma
Υ
be
αιχΟΟ ίη ~hat
other
St:aιte.
3. Gains from the alienation of sh:ips,
bσats
engaged in inland
waιterways transpoιt. a~rcraft.
road transport vehicles opera.ted
in
intemationa1
tmffi.c.
or
movable property peJtaining
to
the
operation
οί
such ships. boats. aircraft or road
transpoI't
vehicles shaH
be
taxa:ble only
ίη
the
Contracting State in whioh the
place
of
effectιiV1e
management
σf
the enterprise is
situaιted.
4. Gains
from
the
al,ienanon
σf
any property
other than that referred
to in
pamgraph's
1. 2
aιnd
3
shall
be
taxa;ble only
ίn
t!he
ConιtmotJίng
S1ate of whioh the aIienator is a resident.
Art1icle
14
INDEPENOENT PERSONAL SERV10ES
1.
Inoome
deri.ιved
by a
residenιt
of
a Con–
tl"acting S'taJte
ίη
respeot
of
ΡrofessiΌnaΙ
services
or other
aolJivώties
of
an
independ'ent cbaracter
sh'all
be
tιaxa!ble
only
ίη
that State unless he has
a
~ίxώ
base
regularly ava,il'a!be
to
him
ίη
the
dther Cont'radting
Staιte
for
tlιe
pU'rpose
οί
per–
formιing
his
adtiV1iities.
Η
he hassuoh a fixed
base, the income may
be
taxed in t1he Qther
State
but only
50
much
of
ίι
as is
atJtri'butable
to thlaJt fixed
barse.
2.
Trhe
term
"professiona:l services" includes
especially independent scienUific,
Iίιtemry,
al1tistiC.
educlational or
teιac:hing aotivίities
a:s well as the
independent
actίvities οί
physicians.
~awyers,
engineers,
arch~tec, ts,
denitists
aιnd
accoun'tan:.t's.
Arbicle
15
DEPENDENT PERSONAL SERWCES
1. Subjeot to the provi'sions
οί
AI1tJicles 16,
18, 19, 20
and
21,
sa;]!aι1ίes.
wages and
oιther
simimr remunera;tion derived by
a
reslident
oίa
OonItra.ctJing
S'taιte ίη
respect
of
an employment
sha:Jl
be
taxa!ble
ση1Υ ίη tbaιt
Stalte unless the
employment is
exercΊSed ίη
ilJhe otJher ConJtraoting
StaJte.
Η
the employmen't is So exeroI'sed, such
remuneraltion as '
i'S
decivoo
~herefrom
may be
αιΧώ ~η
th1a!t other Sta!te.
2. NotwirtJh,standing the provi:si:ons
<Jf
paιmgraph
1,
'remuneraιtion
d'erived by la
reSΊdent
of
a Con-
tracting Sta!te
ίη
respeot
οί
an employmoot exer–
ci'sed inthe
Oί~her
GonItiradting
St'aιte
shall be
w.xarb]e on]y
ίη
the
fιir~t-men'fiιOned
StaJte
ίί:
(a) :t'he
reoipίent
is present
ίη
the other
SΙaιΙe
for
a
peήod
or
ρeήοds
not exceed–
lng
ίη
the aggregate
183
days
ίrι
the
fίscal
year concemed. and
(Ib) Ithe remrunemtion is paid by, or
οη
be–
'hallf
οΙ
an emprloyer who is
ηοΙ
a resi–
dent of the other Smte. and
(c)
;the
remuneratιion
i'S
ηοΙ
bome by a per–
manent
estabJιί'~hrneI1lt
or a fixed b'ase
which the eo)'p]oyer
h'a.~ ίη
th'e Qirher
State.
3. Notwi,th'standing the preceding provisions
οί
this Article.
remunera1JΪon
derived
ίη
respect
οί
an emp]oyment exeroised aboaird a ship, a boat
engaged
ίη
inl'and waterways
transΡΙOI1t.
aircraft
or road transport vehicles opera'ted
ίο
intema–
tional traffic. m'ay
be
taxed
ίη ~he ConιΙl"actίηg
St'aJte
ίη
whioh the place of effeotive manage–
ment
of
the ent'erprise is situaJted.
Ar~icle
16
DIRBCfORS' FEES
Directors'
fees
and dfu.er si,milar payments
derived by a resident of 'a ContJract!ing
Sιtate ίη
his capacity
as
a
meιn1ber οί
the
boaTd
of
direcιtors
or any other similar organ
οί
a ooInpany wh'ioh
is a resident
σf
the other
Ooπtl"aΌting
State m'ay
be taxed
ίο
that other State.
ArtJicle
17
ARTISTES
ΑΝΟ
ATHLETES
1.
Notwi,thstandιiog
the proV1isions
οί
Articles
14
and
15.
income derived by 'a resid'ent
of
a
Oontracting StaJte as an
enιtert:a!iner
a's a
~heatre,
mοtίΌη
piature, radio or televI'sion
artJiste, or
a
musician, or
as
an a'Vh1eJte. from his persona]
aotivities as such exercised
ίη
It!he other Con–
traoting State. may
be
taxed
in that
other State.
2.
Where inoome
ίη
respeot
οί
personal acti–
Vii'ties exeroised by an
enlteιta1iner
or an
artιhlete
ίη
:h,is capacity
as
sucιh
accroes
ηΟΙ
tto
the enter–
ta!iner or
aιrh1eιte
himself bUit to
anoιther
person,
t1mt
income may, notwithstanding the
provtίsions
of
Article.s
7. 14
and
15,
be
taX'ed
ίη
the Con–
traάing
St'ate
ίη w,hi~h
the
aσtίνities
of t,he enter–
taιiner
or
a1Jh1~te
are exeroi.sed. if tihat
pecson
is diIreotly or indireatly oontr(jlled by t1he enter–
taJiner or ath:lete.
3.
NotWIiltlr~tanding
the
proνisions
of pa:ragrn.phs
1 and 2
σf
this i\rtJicle inoome menti'Oned in
thris Article shall :be exempt
from
tax
ίη
the
Oontra~ing
StaJte
ίη
whioh the aetivitiy
σf
the
enterta!iner
σΓ
athlete is exercised provided that
,this activity is supported in a considerable
paιJt
ou;t
οί
public funds
οί
tb1's
Staιte
or of the
oVher State or the ao1JiViiIty is exeroised under
a
oulιtJu'ral
agreement or
arrangemooιt
between rhe
OontJra:cting
Staιtes.
Artιicle
18
PENSIONS
Subjeot to tJhe prowsions
of
ρaragmph
2
οί
AIrticle
19,
pensions and oVher
sίmilar
remunera–
tion paid to
a
resident
οί
a ContradVing St'ate
ίη coll'~ideration οί
paslt
employment sh'all be
taxaJble only
ϊη
thalt
S1JaJte.
ArtJicle
19
GOVERNMENT SBRVIOE
1. (a) Remuneration. other
than
a
pensioo
palid
by a
Cbnιt'mσtJing
State or a poliltJica:l sub–
diνi'sioD
or
a
local
au~horilty
Vhereof
to
an indi–
Vidual
ίη respecιt
of
services rendered
to
that
Staιte
or subdivision or
audιori.ty
shal'l be
taxaιble
only
ίη
tJhiat
StaJre.