Νόμος 3529/2007

Άρθρο 7 ΛΗΞΗ

Η παρούσα Συμφωνία παραμένει σε ισχύ μέχρι να καταγγελθεί από ένα Συμβαλλόμενο Κράτος. Καθένα από τα Συμβαλλόμενα Κράτη μπορεί να καταγγείλει τη Συμφωνία μέσω της διπλωματικής οδού, επιδίδοντας έγγραφη καταγγελία για τη λήξη της έξι τουλάχιστον μήνες πριν το τέλος οποιουδήποτε ημερολογιακού έτους. Σε αυτήν την περίπτωση, η Συμφωνία παύει να ισχύει και στα δύο Συμβαλλόμενα Κράτη για εισοδήματα που προκύπτουν κατά ή μετά την πρώτη ημέρα του Ιανουαρίου του ημερολογιακού έτους που ακολουθεί, αμέσως μετά το έτος κατά το οποίο επιδόθηκε η καταγγελία.

ΣΕ ΕΠΙΒΕΒΑΙΩΣΗ ΤΩΝ ΠΑΡΑΠΑΝΩ, οι υπογεγραμμένοι, δεόντως εξουσιοδοτημένοι γι' αυτό, υπέγραψαν την παρούσα Συμφωνία.

Έγινε στο Ριάντ, στις 29 Απριλίου 2006 (που αντιστοιχεί στην 1-RABI'II - 1427) σε δύο πρωτότυπα, στην Ελληνική, στην Αραβική και στην Αγγλική γλώσσα. Όλα τα κείμενα είναι εξίσου αυθεντικά. Σε περίπτωση αμφιβολίας υπερισχύει το αγγλικό κείμενο.

AGREEMENT BETWEEN THE HELLENIC REPUBLIC AND

THE KINGDOM OF SAUDI ARABIA FOR THE AVOIDANCE OF DOUBLE TAXATION WITH RESPECT TO TAXES ON INCOME DERIVED FROM THE OPERATION OF

AIRCRAFT IN INTERNATIONAL TRANSPORT

The Government of the Hellenic Republic and

the Government of the Kingdom of Saudi Arabia Desiring to conclude an Agreement for the avoidance

of double taxation of income derived from international

air transport, have agreed as follows:

Article 1 TAXES COVERED

1. This Agreement shall apply to taxes on income imposed on behalf of a Contracting State or of its political subdivisions or local authorities, irrespective of the manner in which they are levied.

2. There shall be regarded as taxes on income all taxes imposed on total income or on elements of income.

3. The existing taxes to which the Agreement shall apply are in particular:

a) In the case of the Hellenic Republic:

i) the income tax on individuals;

ii) the income tax on legal persons;

b) In the case of the Kingdom of Saudi Arabia: i) the income tax.

4. This Agreement shall apply also to any identical or substantially similar taxes which are imposed after the date of signature of this Agreement in addition to, or in place of the existing taxes.

Article 2

DEFINITIONS

1. For the purposes of this Agreement:

a) the terms: "a Contracting State" and "the other Contracting State" mean the Hellenic Republic or the Kingdom of Saudi Arabia as the context requires;

b) the term "person" includes an individual, an enterprise and any other body of persons.

c) the term "air transport enterprise of a Contracting State" and "air transport enterprise of the other Contracting State" means respectively an air transport enterprise carried on by a resident of a Contracting State and an air transport enterprise carried on by a resident of the other Contracting State, which are the designated carriers of both Contracting States according to the Air Services Agreement singed on 23rd of May of 1989 between the two Contacting States.

d) the term "national" means:

i) any individual possessing the nationality of a Contracting State;

ii) any legal person, partnership or association deriving its status as such from the laws in force in a Contracting

State;

e) theterm"internationalairtransport"meansanytransportby aircraftoperatedbyanenterprisewhichhas i tsplaceofeffective managementinaContractingState,exceptwhentheaircraft i s operated solely between places in the other Contracting

State;

f) the term "resident of a Contracting State" means any person, who under the law of the State, is liable to taxation therein by reason of his domicile, residence, place of management or any other criterion of a similar nature. Where a person other than an individual is resident of both Contacting States, then it shall be deemed to be a resident of the Contacting State in which the place of effective management is situated;

g) the term "competent authority" means:

i) in the case of the Hellenic Republic, the Minister of Economy & Finance or his authorised representative;

ii) in the case of the Kingdom of Saudi Arabia, the Ministry of Finance or his authorised representative.

2. As regards the application of the Agreement by a Contracting State, any term not defined therein shall, unless the context otherwise requires, have the meaning which it has at that time under the law of that State concerning the taxes to which the Agreement applies.

Article 3

INCOME FROM AIR TRANSPORT AND CAPITAL GAINS

1. Income derived from the operation of an international air transport enterprise in international transport shall',, be

taxable only in the Contracting State in which the place of effective management of the enterprise is situated.

2. The provisions of paragraph 7 of this Article shall also, apply to income from the participation in a pool, a joint business or an international operating agency.

3. Gains from the alienation of aircraft operated in international transport or movable property pertaining to the operation of such aircraft shall be taxable only in the Contracting State in which the income of such an international air transport enterprise are taxable according to the provisions of this Article.

Article 4 SALARIES AND WAGES

1. Notwithstanding the preceding provisions of this Agreement, remuneration, derived in respect of an employment exercised aboard an aircraft operated in international transport, shall be taxed in the Contracting State in which income from the operation of the aircraft are taxable according to the provisions of Article 3.

2. Notwithstanding the provisions of paragraph 1, remuneration paid to an individual with respect to employment exercised in a Contracting State on behalf of an international air transport enterprise of a Contracting State shall be taxable only in the Contracting State in which:

i) the individual is a national or

ii) a tax resident of this State,

provided that the individual is present in the other Contracting State for a period or periods not exceeding in the aggregate 183 days in the fiscal year concerned and the remuneration is not born from sources inside the Contracting State in which the employment is exercised.

Article 5

MUTUAL AGREEMENT PROCEDURE

The competent authorities of the Contracting States shall endeavour to resolve by mutual agreement any difficulties or doubts arising as to the interpretation or application of the Agreement. Consultation may be requested at any time by either Contracting State for purpose of amendment to the present Agreement or for its application or its interpretation. Such a consultation shall begin with in 60 days from the date of receipt of any such request and decisions] shall be by mutual consent.

Article 6

ENTRY INTO FORCE

1. This Agreement shall be ratified in accordance with the legal requirements of the Contracting States.

2. This Agreement shall enter into force upon the exchange of instruments of ratification and its provisions shall have effect in both Contracting States on income derived on or after the first day of January of the calendar year next following that in which the Agreement shall enter in force.

3. Notwithstanding the provisions of paragraph 2 of this Article, this Agreement shall also apply to any income derived by the enterprises of the two Contracting States from international air transport, as of January 1^st, 1976.

Article 7 TERMINATION

This Agreement shall remain in force until terminated by any Contracting State. Either Contracting State may terminate the Agreement, through diplomatic channels, by giving notice of termination at least six months before the end of any calendar year. In such event, the Agreement shall cease to have effect in both Contracting States on income derived on or after the first day of January of the calendar year next following that in which the notice is given.

IN WITNESS WHEREOF the undersigned, duly authorised thereto, have signed this Agreement.

Done at Riyadh, on April 29, 2006 (corresponding to 1-RABNM427) in two originals, in the Hellenic, the Arabic, and English languages, each text being equally authentic, the English text prevailing incase of doubt.

For the Government For the Government

of the Hellenic Republic of the Kingdom of Saudi Arabia

DimitrioySioufas Minister for Development

Ibrahim A. Al-/fssaf Minister of Finance

Άρθρο δεύτερο

Η ισχύς του νόμου αυτού αρχίζει από τη δημοσίευση του στην Εφημερίδα της Κυβερνήσεως και της Συμφωνίας που κυρώνεται από την ολοκλήρωση των προϋποθέσεων της παραγράφου 2 του άρθρου 6 αυτής.

Παραγγέλλομε τη δημοσίευση του παρόντος στην Εφημερίδα της Κυβερνήσεως και την εκτέλεση του ως νόμου του Κράτους.

Αθήνα, 22 Φεβρουαρίου 2007

Ο ΠΡΟΕΔΡΟΣ ΤΗΣ ΔΗΜΟΚΡΑΤΙΑΣ

ΚΑΡΟΛΟΣ ΓΡ. ΠΑΠΟΥΛΙΑΣ

ΟΙ ΥΠΟΥΡΓΟΙ

ΟΙΚΟΝΟΜΙΑΣ ΚΑΙ ΟΙΚΟΝΟΜΙΚΩΝ ΕΞΩΤΕΡΙΚΩΝ

Γ. ΑΛΟΓΟΣΚΟΥΦΗΣ Θ. ΜΠΑΚΟΓΙΑΝΝΗ

ΑΝΑΠΤΥΞΗΣ ΜΕΤΑΦΟΡΩΝ ΚΑΙ ΕΠΙΚΟΙΝΩΝΙΩΝ

Δ. ΣΙΟΥΦΑΣ Μ. - Γ. ΛΙΑΠΗΣ

Θεωρήθηκε και τέθηκε η Μεγάλη Σφραγίδα του Κράτους

Αθήνα, 23 Φεβρουαρίου 2007

Ο ΕΠΙ ΤΗΣ ΔΙΚΑΙΟΣΥΝΗΣ ΥΠΟΥΡΓΟΣ

ΑΝΑΣΤΑΣΗΣ ΠΑΠΑΛΗΓΟΥΡΑΣ

ΑΠΟ ΤΟ ΕΘΝΙΚΟ ΤΥΠΟΓΡΑΦΕΙΟ

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