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HMRC internal manual

Double Taxation Relief Manual

HM Revenue & Customs
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Double Taxation Relief Manual: Guidance by country: Greece: Statutory income/root income basis

Since the agreement has not been amended, the `statutory income’ basis (see INTM161140 onwards) is available to the taxpayer where credit is being given under the agreement regardless of the date on which the income arises. Where credit is given unilaterally, the `root income’ basis (see INTM161140 sub-head (a)) applies.