Page 71 - 1983

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14
ΕΠΙΣΗΜΗ ΕΦΗΜΕΡΙΔΑ ΤΗ! Ι4ης ΙΑΝΟΥΑΡΙΟΥ
1983
Article
13
Income of Individuals
1.
Wages and salaries and other similar re–
munerations of an ind'ividual resident
ίη
a Con–
tractίng
State received for performing activity
οη
the territory
οί
the other Contracting State and
not exempt from taxation
ίη
accordance wit"h
paragraph 2 of this Article and other articles
οί
thίs
Convention, shall not be lia;ble
Ιο
taxation
ίη
that other State:
~if
the above - mentioned person is pre–
sent therein
duήηg
a period or periods not
exceed
l
ing
ίη
aggregate
183
days
ίn
a calendar
year and,
ίη
the case of technical specialists -
365
days
ίη
two consecutive calendar years;
-if these wages, salar,ies and remunerations
are paid by, or
οη
beha,lf
of,
a person who is
not a resident
οί
that other Contracting State.
2.
Notwithstand
l
ing the provisions
οί
paragraph
Ι,
the following categories
οί
income
οί
indivi–
duals resident
ίη
a
Contractίng
State shall not
be liable to taxation
ίη
the other Contracting
State:
(a) Income
'ίη
the
ίoπn οί
salary or wages
ίn
respect
οί
work done
ίη
the other Contract–
ing State connected with a construction or
assembly project wlterefrom the profits are
exempt from taxation
ίn
that other State
in
accordance with paragraph 3
οί
Article 5
σf
this Convention;
(Ib) Remuneration for work
οη
board
οί
a
shίp
or aircraft
ίn
international traffic shall be
taxed
in
the Contracting State,
ίn
which
the pIace
οί
effective management
οί
t,he
enterprise is situated.
(c) The income of journalists and
corresιpon­
dents of a Contracting State sent
Ιο
the
other Contracting State for the exercise of
their work shall be taxa:ble only
ίη
the
sending State.
Article 14
Directors' Fees
Directors' fees and other similar payments
derived by a resident
οί
the Contracting State
ίη
his capacity as a member
οί
the board
οί
di–
rectors
οί
a company, which is a resident
σf
the
other Contracting State, may be taxed
οηlΥ ίη
that other State.
Article
15
Artistes
Notwithstanding the provisions of Articles 12
and ] 3 income derived by theatre, motion
picture, radio or
teΙeψίsίοη
artistes and musicians
from pubIic performances may be taxed
ίη
the
Contracting State
ίn
which
su~h
activities are
exercised:
Provided that income
deήνed
by individuals or
groups
οί
persons from activities exercised
in
the
framework of cultural exchanges agreed between
the Contracting States
οη
a bilateral or multila–
teral basis, may only be taxed
ίn
the State of
which they are residents.
Article ]6
Government Employees
Salaries, wages and other similar remuneration
of a resident of a Contracting State
ίη
respect
οί
work
ίη
government agencies or establishments
of this Contracting Statein the discharge of
functions of a govemmental character,
ίη
the
terήtοry
of the other Contracting State, provided
they are recognized as such under the laws of
the first-mentioned
Contractίng
State. shall not
be
lίable
to taxation
ίη
the other State.
Article 17
Pensions
Pensions and other simHar remuneration paid
Ιο
a resident
οί
a Contracting State
in
considera–
ιίοη
of past activities shall be
taxaιble
only
ίη
that
State.
Article
18
Students
Payments which a student or
busίness
appren–
tice who is present
ίη
a Contracting State solely
for the purpose
οί
his education or training and
who is or was immediately before such a visit
a resident of the other Contracting State received
for the purpose of his maintenance, education or
training shall
ηοΙ
be taxed
ίn
the first-mentioned
Contracting State, provided that su'ch payments
are made to him from sources outside that State.
Article 19
Professors, Teachers and 'Researchers
Remuneration derived by a professor, teacher
or reasearcher for teaohing or research activity
temporarily exercised at a
unίversity,
an institute
or other scientific esta
I
b1ishment
οί
the other
Contracting State may be taxed
οηlΥ ίη
the send–
ing State, provided that t'hese persons are present
ίη
the other Contracting State at the invitation
of government agencies or institutions and
withίn
the framework of inter-governmental arrange–
ments.
Article
20
Capital
]. Capital represented by immoVaJble
prσperty,
as definedin paragraph 2
οί
Article 6, may
be
taxed
ίη
the Contracting State
ίη
whioh such
immovable property is sitU'ated.
2. Capital representedby mova!ble
proρerty
foιming
part of the business property
οί
a per–
manent estaJblish,ment of an
enterρrise
or by
movable property pertaining
Ιο
a
ίίΧαΙ
base used
for the purpose of performing independent per–
sonal services may
be
taxed
ίη
that Contracting
State
ίη whίch
the permanent est3!blishment
οι
the
fixed base is situ'ated.
3. Capital represented by
shίps
and aircraft
operated
ίη
international traffic and by movable
property pertaining to the operation of such
shίps
and aircraft shaIl be taxa!ble only
ίη
the Contract–
ing State
ίη
which the place of effective manage–
ment
οί
tl1e
eηteφrίse
is situated.
4.
ΑΗ
other elements of capital
οί
a resident
of a Contracting State shalI be
taxaιble
only
ίη
th'at Contracting State.
Article
21
Ca:pital Gains
1. Gains from alienation
οί
immovable pro–
perty, as defined
ίη
paragraph 2
οί
Article 6,
may be taxed
ίη
the ContractIng State
ίη
which
such immovable property is situated.
2. Gains from the aIienation
οί
movable pro–
perty form'ing part
οί
the business property
οί
a permanent establish,ment which an enterprise
οί
a Contracting State has
ίη
the other Contract–
ing State or
οί
movable property
pertainίng
to
a fixed base avai1'able to a resident of a Contract–
ing State
ίη
the other Contract-ing State for the
purpose of
perfomιing
professional services,
ίη­
cluding such gains from the alienation
οί
such
a permanent establishment (alone or together with
the whole enterprise) or
οί
such a fixed base. may
be taxed
ίη
the other State. However, gains from
the alienation of movable property of the kind
referred
Ιο
in paragraph 3 of Article
20
shall be
taxable only
ίη
the Contra'ctIng State
ίn
which
such mova:ble property is taxable accord'ing to
the said Article.