DT8301 - Greece: double taxation agreement, Article 2: General definitions
(1) In the present Convention, unless the context otherwise requires:
(a) The term `United Kingdom` means Great Britain and Northern Ireland excluding the Channel Islands and the Isle of Man;
(b) The term `Greece` means the territories of the Kingdom of Greece;
(c) The terms `one of the territories` and `the other territory` mean the United Kingdom or Greece, as the context requires;
(d) The term `tax` means United Kingdom tax or Greek tax, as the context requires;
(e) The term `person` includes any body of persons, corporate or not corporate;
(f) The term `company` means any body corporate;
(g) The terms `resident of the United Kingdom` and `resident of Greece` mean respectively any person who is resident in the United Kingdom for the purposes of United Kingdom tax and not domiciled or resident in Greece for the purposes of Greek tax, and any person who is domiciled or resident in Greece for the purposes of Greek tax and not resident in the United Kingdom for the purposes of United Kingdom tax; and a company shall be regarded as resident in the United Kingdom if its business is managed and controlled in the United Kingdom and as resident in Greece if its business is managed and controlled in Greece;
(h) The terms `resident of one of the territories` and `resident of the other territory` mean a person who is a resident of the United Kingdom or a person who is a resident of Greece as the context requires;
(i) The terms `United Kingdom enterprise` and `Greek enterprise` mean respectively an industrial or commercial enterprise or undertaking carried on by a resident of the United Kingdom and an industrial or commercial enterprise or undertaking carried on by a resident of Greece, and the terms `enterprise of one of the territories` and `enterprise of the other territory` mean a United Kingdom enterprise or a Greek enterprise, as the context requires;
(j) The term `industrial or commercial profits` includes profits from mining and farming and rents or royalties in respect of cinematograph films;
(k) The term `permanent establishment`, when used with respect to an enterprise of one of the territories, means a branch, management, factory or other fixed place of business, and a farm, mine, quarry or other place of natural resources subject to exploitation, but does not include an agency unless the agent has, and habitually exercises, a general authority to negotiate and conclude contracts on behalf of such enterprise or has a stock of merchandise from which he regularly fills orders on its behalf.
In this connection -
(2) Where the present Convention provides that income from a source in one of the territories shall be exempt from tax in that territory if (with or without other conditions) it is subject to tax in the other territory, and under the law in force in that other territory the said income is subject to tax by reference to the amount thereof which is remitted to or received in that other territory and not by reference to the full amount thereof, then the exemption to be allowed under the Convention in the first territory shall apply only to so much of the income as is remitted to or received in that other territory.
(3) In the application of the provisions of the present Convention by either Contracting Party any term not otherwise defined shall, unless the context otherwise requires, have the meaning which it has under the laws in force in the territory of that Party relating to the taxes which are the subject of the Convention.
