Ν. 4243/2014 (ΦΕΚ Α 57/7-3-2014) Convention Between The Hellenic Republic and The Republic of San Marino For the avoidance of double taxation with respect to taxes on income and on capital
LAW 4243
(Official Gazette Α 57/7-3-2014)
CONVENTION
Between The Hellenic Republic and The Republic of San Marino
For the avoidance of double taxation with respect to taxes on income and on capital
The Hellenic Republic and the Republic of San Marino, hereunder the “Contracting States”, wishing to conclude a Convention for the avoidance of double taxation with respect to taxes on income and on capital and to strengthen the disciplined development of economic relations between the two States in the framework of greater cooperation, have agreed the following:
CHAPTER I
SCOPE OF THE CONVENTION
CHAPTER II
DEFINITIONS
CHAPTER III
TAXATION OF INCOME
CHAPTER IV
CHAPTER V
METHODS FOR ELIMINATION OF DOUBLE TAXATION
CHAPTER VI
SPECIAL PROVISIONS
CHAPTER VII
FINAL PROVISIONS