Greece Tax News

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The first-time income and capital tax treaty between Greece and Mexico signed on 13 April 2004, entered into force on 7 December 2005. The treaty generally applies from 1 January 2006.

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Greece ratified the new Greece-Belgium income tax treaty, signed on 25 May 2004, by way of Law 3407/2005 and published in the Official Gazette of 25 October 2005, Volume A, No. 266. The new treaty will generally replace the Greece-Belgium income tax treaty of 24 May 1968.

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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.

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The first-time income and capital tax treaty between Greece-Mexico, signed on 13 April 2004, has been ratified in Greece by way of Law 3406/2005 and published in the Official Gazette of 25 October 2005, Volume A, No. 265. Further details of the treaty will be reported subsequently.

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Decision issued on procedure for pre-approval of royalties and management fees payable to foreign companies

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Belgium ratified the new Belgium-Greece income tax treaty, signed on 25 May 2004, on 14 July 2005. The new treaty will generally replace the Belgium-Greece income tax treaty of 24 May 1968.

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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.

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