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HMRC internal manual

Double Taxation Relief Manual

From
HM Revenue & Customs
Updated
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Double Taxation Relief Manual: Guidance by country: Greece: Shipping

A United Kingdom resident is exempt from Greek tax on the profits of operating ships only if the Port of Registry of the ships is in the United Kingdom. Similarly a Greek resident is exempt from United Kingdom tax on the profits of operating ships only if the Port of Registry of the ships is in Greece.