The first-time income tax treaty between Greece and China, signed on 3 June 2002, entered into force on 11 November 2005. The treaty generally applies from 1 January 2006.
The maximum withholding tax rates are:
- | 5% on dividends if the beneficial owner is a company (other than partnership) which holds directly at least 25% of the capital of the company paying the dividends; and | |
- | 10% in other cases; | |
- | …