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The first-time income tax treaty between Greece and Ireland and the related protocol, signed on 24 November 2003, entered into force on 29 December 2004. The new treaty generally applies from 1 January 2005.

17 March 2005|Treaty Development|Greece-Ireland

The maximum rates of withholding tax are:

-		15% in dividends in general, but 5% if the beneficial owner is a company that holds directly at least 25% of the voting power in the company paying the dividends;
-		5% on interest; and
-		5 % on royalties;

Both states provide for …

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