Which Article Of The Country`s Double Taxation Agreement Covers The Income In This Request Greece

Which Article Of The Country`s Double Taxation Agreement Covers The Income In This Request Greece

The definition of permanent establishment introduced in the Greek Income Tax Code is in line with the guidelines of the Organisation for Economic Co-operation and Development (OECD). Permanent establishment is defined as the permanent establishment through which the commercial activity of an enterprise is carried on in whole or in part. However, if the performance or event is supported exclusively or primarily by public funds, or if the money you earn is insignificant, some countries will not tax your income. However, your income is still subject to the tax regulations of your home country (the country where you are a tax resident). There is a risk that your income will be taxed twice if two countries are entitled to tax your income because, for example: Married people are subject to separate taxation of their own income, but must file a joint tax return, unless no later than February 28 of the year following the year for which the tax return is to be filed, an election for a separate bid will be submitted. If such an election is not filed by both spouses or by one of the spouses, a joint application will take place and no further amendments are possible for the annual income tax return in question. Civil partnerships (both for opposite-sex and same-sex couples) can also file a joint declaration by informing the registry office of their competent tax office. For civil partnerships/partnerships that have already filed a joint tax return but decide to file a separate tax return in the future, no instructions have yet been issued by the Greek state. If you work in another EU country – outside the EU country where you are a tax resident – as an artist (. B musician, theater, film, radio or television) or as a sports professional, the income you receive can be taxed in the country where the money was earned. This may also be the case if you are paid indirectly through another person or .B another company (for example, a management company, a team, a troupe or an orchestra). 3. Where an enterprise situated in one of the territories of the other territory carries on a commercial or industrial activity through a permanent establishment situated in that territory, the industrial or commercial profits which it may make in that other territory shall be attributed to that establishment in the case of an independent undertaking carrying on the same or similar activities under the same or similar conditions and under market conditions with the undertaking : of which it is the permanent establishment.

Income tax, including sedular or analytical tax and additional tax (hereinafter referred to as „Greek tax“) Search for tax rates, latest tax news and information on double taxation treaties with our specialized online resources, guides and useful links. (i)profits made during a taxable accounting year concluded on or after 1. April of the calendar year following the year of de-election; There are thousands of double taxation treaties in the world. .

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