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ADDITIONAL PROTOCOL

ADDITIONAL PROTOCOL TO THE CONVENTION BETWEEN THE GOVERNMENT OF THE ITALIAN REPUBLIC AND THE GOVERNMENT OF THE SYRIAN ARAB REPUBLIC FOR THE AVOIDANCE OF DOUBLE TAXATION WITH RESPECT TO TAXES ON INCOME AND THE PREVENTION OF FISCAL EVASION

At the signing of the Convention concluded today between the Government of the Italian Republic and the Government of Syrian Arab Republic for the avoidance of double taxation with respect to taxes on income and the prevention of fiscal evasion, the undersigned have agreed upon the following additional provisions which shall form an integral part of the said Convention.

(1) It is understood that:

  • (1) With reference to paragraph (3) of Article 7, the term "expenses which are incurred for the purposes of the permanent establishment" means the expenses directly connected with the activity of the permanent establishment.
  • (2) With reference to Article 8, profits from the operation in international traffic of ships or aircraft shall include:
    • (a) profits derived from the rental on a bare boat basis of ships or aircraft used in international traffic,
    • (b) profits derived from the use or rental of containers if such profits are incidental to the other profits from the operation of ships or aircraft in international traffic.
  • (3) With further reference to Article 8, the provisions of this Article shall not include the profits realized by an enterprise of a Contracting State through commissions on sales, in the other Contracting State, of travel tickets of aircraft and ships belonging to other enterprises.
  • (4) With reference to paragraph (4) of Article 10, paragraph (5) of Article 11, paragraph (4) of Article 12 and paragraph (2) of Article 22, the last sentence contained therein shall not be construed as being contrary to the principles embodied in Articles 7 and 14 of this Convention.
  • (5) With reference to paragraph (2) of Article 12, if the Government of Syria, in any Convention concluded with other EU countries after the date of the signature of this Convention would agree to a lower rate than 18 per cent on the gross amount of the royalties, Syria will automatically apply this lower rate on royalties paid to Italian residents.
  • (6) With reference to Articles 18 and 19, nothing therein contained shall affect the provisions of the law of a Contracting State concerning the exemption of pensions from taxes.
  • (7) The provisions of paragraph (3) of Article 28 shall not prevent the competent authorities of the Contracting States from the carrying out, by mutual agreement, of other practices for the application of the limitations provided for in this Convention.

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

DONE at Damascus on 23 November 2000, in two originals, each in the Italian, Arabic and English languages, all texts being equally authentic. In case of divergence on interpretation or application, the English text shall prevail.

FOR THE GOVERNMENT OF THE ITALIAN REPUBLIC:

FOR THE GOVERNMENT OF THE SYRIAN ARAB REPUBLIC: