(k) the term “continued exploitation” refers to: when used for a business in one of the areas, branch, management, factory or other place of exploitation and farming, mining, quarry or other place of natural resources subject to exploitation, without agency, unless the agent generally has and exercises general authority to negotiate and enter into contracts on behalf of that company , or that it has a stock of goods which it regularly fills markets on its behalf. (iii) The fact that a company domiciled in one of the territories has a subsidiary that resides in the other territory or that engages in commercial or commercial activity (by a stable establishment or otherwise) does not, in itself, constitute a stable establishment of its parent company. To learn how to rent books from the library, check out our loan guide. You can receive copies of articles or excerpts from books and reports by mail, fax or email via our document delivery service. Under the agreement with Greece, provided for in this order, certain categories of income from a resident of the other country are exempt from tax (under certain conditions) in the former country. These classes are revenues from shipping and air transport, certain commercial benefits that do not result from a stable establishment, patent and copyright fees, interest, pensions other than public pensions, acquired pensions and temporary visitor income. State salaries and pensions are generally taxed only by the paying government. The remuneration of visiting teachers and teachers is excluded in the country visited. 4. For the purposes of this article, the benefits or remuneration of personal (including commercial) services provided in one of the territories are considered income from sources within that territory and the services provided by a person whose services are provided in whole or in part on ships or aircraft operated by a resident of one of the territories are considered to be provided in that territory. The Greek source income of persons subject to the alternative tax method should be recorded in the annual income tax return and taxed according to its classification, while their foreign source income is not declared and is taxed on the basis of the flat tax. (a) that the rules in the Convention on this Regulation have been made with the Greek Government to allow for the exemption from double taxation with regard to income tax, income tax or levies on profits and taxes of a similar nature imposed by Greek law; And if you live in one EU country and live in another, the tax rules for your income depend on national laws and double taxation conventions between those two countries – and the rules may differ considerably from those that determine the country responsible for social security issues. Assuming that the person is registered as a non-Greek resident right holder and, in the case of future tax control, the Greek tax authorities could require tax certificates for the person in order to prove that the person is a resident of another country or state (and therefore taxed on the person`s global income).
A person who is unable to provide the required documents is automatically considered by the tax authorities to be a Greek tax that will attempt to assess the person`s global income tax, plus penalties (if applicable) for misrepresentation (if any).