DT8315 - Greece: double taxation agreement, Article 16: Non discrimination
(1) The nationals of one Contracting Party shall not be subjected in the territory of the other Contracting Party to any taxation or any requirement connected therewith which is other, higher or more burdensome than the taxation and connected requirements to which the nationals of the latter Party are or may be subjected.
(2) The enterprises of one of the territories, whether carried on by a company, a body of persons or by individuals alone or in partnership, shall not be subjected in the other territory, in respect of profits or capital attributable to their permanent establishments in that other territory, to any taxation which is other, higher or more burdensome than the taxation to which the enterprises of that other territory similarly carried on are or may be subjected in respect of the like profits or capital.
(3) The income, profits and capital of an enterprise of one of the territories, the capital of which is wholly or partly owned or controlled, directly or indirectly, by a resident or residents of the other territory, shall not be subjected in the first territory to any taxation which is other, higher or more burdensome than the taxation to which other enterprises of that first territory are or may be subjected in respect of the like income, profits and capital.
(4) Nothing in paragraph (1) or paragraph (2) of this Article shall be construed as obliging one Contracting Party to grant to nationals of the other Contracting Party who are not resident in the territory of the former Party he same personal allowances. reliefs and reductions for tax purposes as are granted to its own nationals.
(5) In this Article the term `nationals` means-
(a) in relation to Greece, all individuals having Greek nationality in accordance with Greek law and all legal persons established under the laws of Greece;
(b) in relation to the United Kingdom, all British subjects and British protected persons -
and all legal persons, partnerships, associations and other entities deriving their status as such from the law in force in any British territory to which the Convention applies.
(6) In this Article the term `taxation` means taxes of every kind and description levied on behalf of any authority whatsoever.
