Ν. 3015/2002 (ΦΕΚ Α 104/02-05-2002) Convention for the avoidance of double taxation between Greece and Spain
CONVENTION
BETWEEN THE HELLENIC REPUBLIC AND THE KINGDOM OF SPAIN FOR THE AVOIDANCE OF DOUBLE TAXATION
AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME AND ON CAPITAL
The Hellenic Republic and the Kingdom of Spain desiring to conclude a Convention for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital, have agreed as follows:
CHAPTER I
SCOPE OF THE CONVENTION
CHAPTER II
DEFINITIONS
CHAPTER III
TAXATION OF INCOME
CHAPTER IV
TAXATION OF CAPITAL
CHAPTER V
METHODS FOR ELIMINATION OF DOUBLE TAXATION
CHAPTER VI
SPECIAL PROVISIONS
CHAPTER VII
FINAL PROVISIONS
IN WITNESS WHEREOF the undersigned, duly authorised thereto, have signed this Convention.
Done in duplicate at Madrid this 4th December day of 2000 in the Greek, Spanish and English languages, each text being equally authentic. In case of any divergence of interpretation, the English text shall prevail.
For the Hellenic Republic For the Kingdom of Spain