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ΕΠΙΣΗΜΗ ΕΦΗΜΕΡΙΔΑ ΤΗΣ 4ης ΑΠΡΙΛΙΟΥ
1984
445
(5)
The term "alimol13",
βθ
used
ίη
this Art1c1e, means
per1od1c payments made pursuant to a decree of divorce,
separate maintenance agreement, or support or separation
agreement which 1s taxab1e to the recipient under the interna1
laws of the Contracting State of which he
1β
a res1dent.
Artic1e
24
SOCIAL SECURITY PAYMENTS
60cia1 security payments and other public pensions
paid by a Contracting State to
βη
individua1 who is a
resident of the other Contracting State or a citlzen of
the Unlted States shall be taxab1e only
ίη
the firet–
mentioned Contracting Stete. Thls Article shal1 not
apply to payments described
ίη
Artic1e 22 (Governmenta1
Functions).
Article 25
DIPLOMATIC
ΑΝΏ
CONSULAR
OFFICERS
Nothing
ίη
this Convention shall affect the fiscal
privileges of diplomatic and consular officials under the
genera1 rules of international 1aw or under the provisions
of specia1 agreements.
Article 26
LIMITATION
ΟΝ
BENEFITS
(1)
Α
person (other tban
θη
indivldua1) which 1s a resident
of a
Contractiηg
State sha11 not be entitled under this
Convention to relief from taxation
ίη
the other Contractlng
State unlesa
β)
more than
75
percent of the beneficial interest
ίη
such person (or
Ιη
the case of a corporatlon,
more than
75
percent of the number of shares of
each class
ο!
the corporation's shares) is owned,
directly or indirect1y, by
οηθ
or more individual
residenta of the firat-mentioned Contracting State; and