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The first-time income tax treaty between Greece and China, signed on 3 June 2002, entered into force on 11 November 2005. The treaty generally applies from 1 January 2006.

|Treaty Development|Greece-China
Greece-China

The maximum withholding tax rates are:

…
-   5% on dividends if the beneficial owner is a company (other than partnership) which holds directly at least 25% of the capital of the company paying the dividends; and
-   10% in other cases;
-   10% on interest;
-  

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