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HMRC internal manual

Double Taxation Relief Manual

Double Taxation Relief Manual: Guidance by country: Greece: Agreement

The agreement (SI 1954/142) has effect

a) In the United Kingdom for

i) Income Tax from 1952-53,

ii) Corporation Tax from 1 April 1964.

b) In Greece for the fiscal year beginning 1 July 1951 (as regards companies, from the accounting year ended after 1 March 1951).

If using the HMRC Intranet, the agreement can be viewed through the “New treaties/protocols in force” link on the sidebar. On the HMRC web-site, searching for “Treaties in force Greece” will provide a link to the treaty.

The text of the Tax Treaty can be found via