Ν. 5137/2024 (ΦΕΚ Α 149 - 19.09.2024) Convention between the Hellenic Republic and Japan for the elimination of double taxation with respect to taxes on income and the prevention of tax evasion and avoidance
LAW 5137/2024
(Official Gazette Α 149/19-09-2024)
CONVENTION
between the Hellenic Republic and Japan for the elimination of double taxation with respect to taxes on income and the prevention of tax evasion and avoidance
The Hellenic Republic and Japan,
Desiring to further develop their economic relationship and to enhance their cooperation in tax matters.
Intending to conclude a Convention for the elimination of double taxation with respect to taxes on income without creating opportunities for non-taxation or reduced taxation through tax evasion or avoidance (including through treaty-shopping arrangements aimed at obtaining reliefs provided in this Convention for the indirect benefit ofrésidents ot third States),
Have agreed us follows:
IN WITNESS WHEREOF the undersigned, being duly authorised thereto by their respective Governments, have signed this Convention.
DONE in duplicate at Athens this first day of November. 2023, in the English language.
For the Hellenic Republic:
Konstantinos 1 latzidakis
Minister of National Economy and Finance
For Japan:
NAKAYAMA Yasunori
Ambassador Extraordinary and Plenipotentiary of Japan to the Hellenic Republic
IN WITNESS WHEREOF the undersigned, being duly authorized thereto by their respective Governments, have signed this Protocol.
DONE in duplicate at Athens this first day of November, 2023, in the English language.
For the Hellenic Republic:
Konstantinos 1 latzidakis
Minister of National Economy and Finance
For Japan:
NAKAYAMA Yasunori
Ambassador Extraordinary and Plenipotentiary of Japan to the Hellenic Republic