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Untd A Emirates - Greece Tax Treaty (as amended by 2013 protocol) — Orbitax Tax Hub

Note: This Treaty may be impacted by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS (MLI). MLI impact on Tax Treaties is available with the Orbitax International Tax Research & Compliance Expert.


Entry into Force

Each of the Contracting States shall notify the other in writing of the completion of its constitutional procedures for the entry into force of this Agreement. This Agreement shall enter into force on the date of receipt of the latter of these notifications and its provisions shall thereupon have effect in both Contracting States:

  • (a) in respect of taxes withheld at source, for amounts paid or credited on or after 1 January of the year in which the Agreement enters into force;
  • (b) in respect of other taxes, taxable periods beginning on or after 1 January of the year in which this Agreement enters into force.