OrbitaxOrbitax

Details of the protocol between the Netherlands and Greece to the income and capital tax treaty of 16 July 1981, signed on 18 January 2006, have become available.

|Treaty Development|Netherlands-Greece
Netherlands-Greece

The protocol provides for an abolition of the tax sparing credit on interest and royalties with respect to amounts paid or credited on or after 1 July 2006.

Currently, Art. 25(4) and (5) of the treaty provide for a tax sparing credit of 10% with respect to interest and royalties.

Continue Reading