{"id":1870,"date":"2026-01-13T10:28:10","date_gmt":"2026-01-13T08:28:10","guid":{"rendered":"https:\/\/makrispartners.com\/greece-united-arab-emirates-double-taxation-avoidance-agreement-ends\/"},"modified":"2026-05-27T12:36:21","modified_gmt":"2026-05-27T09:36:21","slug":"greece-united-arab-emirates-double-taxation-avoidance-agreement-ends","status":"publish","type":"post","link":"https:\/\/makrispartners.com\/el\/greece-united-arab-emirates-double-taxation-avoidance-agreement-ends\/","title":{"rendered":"\u0397 \u03a3\u03c5\u03bc\u03c6\u03c9\u03bd\u03af\u03b1 \u0391\u03c0\u03bf\u03c6\u03c5\u03b3\u03ae\u03c2 \u0394\u03b9\u03c0\u03bb\u03ae\u03c2 \u03a6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03af\u03b1\u03c2 \u0395\u03bb\u03bb\u03ac\u03b4\u03b1\u03c2 \u2013 \u0397\u03bd\u03c9\u03bc\u03ad\u03bd\u03c9\u03bd \u0391\u03c1\u03b1\u03b2\u03b9\u03ba\u03ce\u03bd \u0395\u03bc\u03b9\u03c1\u03ac\u03c4\u03c9\u03bd"},"content":{"rendered":"<div class=\"row\"  id=\"row-1542126171\">\n\n\t<div id=\"col-1082137159\" class=\"col medium-4 small-12 large-4\"  >\n\t\t\t\t<div class=\"col-inner\"  >\n\t\t\t\n\t\t\t\n\n  <div class=\"banner has-hover\" id=\"banner-555198157\">\n          <div class=\"banner-inner fill\">\n        <div class=\"banner-bg fill\" >\n            <img loading=\"lazy\" decoding=\"async\" width=\"700\" height=\"700\" src=\"https:\/\/makrispartners.com\/wp-content\/uploads\/2026\/01\/Group-576@2x.png\" class=\"bg attachment-large size-large\" alt=\"\" \/>                                    \n                    <\/div>\n\t\t\n        <div class=\"banner-layers container\">\n            <div class=\"fill banner-link\"><\/div>               <div id=\"text-box-224899586\" class=\"text-box banner-layer x50 md-x50 lg-x50 y50 md-y50 lg-y50 res-text\">\n                     <div data-animate=\"fadeIn\">           <div class=\"text-box-content text dark\">\n              \n              <div class=\"text-inner text-center\">\n                  \n              <\/div>\n           <\/div>\n       <\/div>                     \n<style>\n#text-box-224899586 {\n  width: 60%;\n}\n#text-box-224899586 .text-box-content {\n  font-size: 100%;\n}\n@media (min-width:550px) {\n  #text-box-224899586 {\n    width: 60%;\n  }\n}\n<\/style>\n    <\/div>\n         <\/div>\n      <\/div>\n\n            \n<style>\n#banner-555198157 {\n  padding-top: 250px;\n  background-color: rgb(255,255,255);\n}\n@media (min-width:850px) {\n  #banner-555198157 {\n    padding-top: 300px;\n  }\n}\n<\/style>\n  <\/div>\n\n\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\n\t\n\n\t<div id=\"col-1951636516\" class=\"col medium-8 small-12 large-8\"  >\n\t\t\t\t<div class=\"col-inner\"  >\n\t\t\t\n\t\t\t\n<p>\u03a3\u03c4\u03b9\u03c2 8 \u0394\u03b5\u03ba\u03b5\u03bc\u03b2\u03c1\u03af\u03bf\u03c5 2024, \u03b7 \u03a3\u03c5\u03bc\u03c6\u03c9\u03bd\u03af\u03b1 \u0391\u03c0\u03bf\u03c6\u03c5\u03b3\u03ae\u03c2 \u0394\u03b9\u03c0\u03bb\u03ae\u03c2 \u03a6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03af\u03b1\u03c2 (\u03a3\u0391\u0394\u03a6) \u03bc\u03b5\u03c4\u03b1\u03be\u03cd \u0395\u03bb\u03bb\u03ac\u03b4\u03b1\u03c2 \u03ba\u03b1\u03b9 \u0397\u03bd\u03c9\u03bc\u03ad\u03bd\u03c9\u03bd \u0391\u03c1\u03b1\u03b2\u03b9\u03ba\u03ce\u03bd \u0395\u03bc\u03b9\u03c1\u03ac\u03c4\u03c9\u03bd \u03ad\u03c0\u03b1\u03c8\u03b5 \u03bd\u03b1 \u03b9\u03c3\u03c7\u03cd\u03b5\u03b9, \u03c0\u03b1\u03c1\u03ac \u03c4\u03b9\u03c2 \u03b1\u03c1\u03c7\u03b9\u03ba\u03ad\u03c2 \u03c6\u03ae\u03bc\u03b5\u03c2 \u03c0\u03b5\u03c1\u03af \u03c0\u03b1\u03c1\u03ac\u03c4\u03b1\u03c3\u03b7\u03c2 \u03c4\u03b7\u03c2 \u03b4\u03b9\u03ac\u03c1\u03ba\u03b5\u03b9\u03ac\u03c2 \u03c4\u03b7\u03c2.<\/p>\n<p>\u039a\u03b1\u03c4\u03ac \u03c4\u03b7\u03bd \u03c0\u03b5\u03c1\u03af\u03bf\u03b4\u03bf \u03b9\u03c3\u03c7\u03cd\u03bf\u03c2 \u03c4\u03b7\u03c2 \u03b1\u03bd\u03c9\u03c4\u03ad\u03c1\u03c9 \u03c3\u03c5\u03bc\u03c6\u03c9\u03bd\u03af\u03b1\u03c2, \u03b5\u03c6\u03b1\u03c1\u03bc\u03bf\u03b6\u03cc\u03c4\u03b1\u03bd \u03bc\u03b5\u03b9\u03c9\u03bc\u03ad\u03bd\u03bf\u03c2 \u03c3\u03c5\u03bd\u03c4\u03b5\u03bb\u03b5\u03c3\u03c4\u03ae\u03c2 \u03c0\u03b1\u03c1\u03b1\u03ba\u03c1\u03ac\u03c4\u03b7\u03c3\u03b7\u03c2 \u03c6\u03cc\u03c1\u03bf\u03c5 5% \u03b5\u03c0\u03af \u03c4\u03bf\u03c5 \u03b1\u03ba\u03b1\u03b8\u03ac\u03c1\u03b9\u03c3\u03c4\u03bf\u03c5 \u03c0\u03bf\u03c3\u03bf\u03cd \u03bc\u03b5\u03c1\u03b9\u03c3\u03bc\u03ac\u03c4\u03c9\u03bd, \u03c4\u03cc\u03ba\u03c9\u03bd \u03ba\u03b1\u03b9 \u03b4\u03b9\u03ba\u03b1\u03b9\u03c9\u03bc\u03ac\u03c4\u03c9\u03bd (royalties) \u03b3\u03b9\u03b1 \u03cc\u03bb\u03b5\u03c2 \u03c4\u03b9\u03c2 \u03c0\u03bb\u03b7\u03c1\u03c9\u03bc\u03ad\u03c2 \u03c0\u03bf\u03c5 \u03c0\u03c1\u03bf\u03ad\u03c1\u03c7\u03bf\u03bd\u03c4\u03b1\u03bd \u03b1\u03c0\u03cc \u03c4\u03b7\u03bd \u0395\u03bb\u03bb\u03ac\u03b4\u03b1 \u03c0\u03c1\u03bf\u03c2 \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03bf\u03cd\u03c2 \u03ba\u03b1\u03c4\u03bf\u03af\u03ba\u03bf\u03c5\u03c2 \u03c4\u03c9\u03bd \u0397\u03bd\u03c9\u03bc\u03ad\u03bd\u03c9\u03bd \u0391\u03c1\u03b1\u03b2\u03b9\u03ba\u03ce\u03bd \u0395\u03bc\u03b9\u03c1\u03ac\u03c4\u03c9\u03bd.<\/p>\n<p>\u03a0\u03bb\u03ad\u03bf\u03bd, \u03bf\u03b9 \u03b1\u03bd\u03c9\u03c4\u03ad\u03c1\u03c9 \u03c0\u03bb\u03b7\u03c1\u03c9\u03bc\u03ad\u03c2 \u03b8\u03b1 \u03c5\u03c0\u03cc\u03ba\u03b5\u03b9\u03bd\u03c4\u03b1\u03b9 \u03c3\u03c4\u03b7 \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03af\u03b1 \u03c3\u03cd\u03bc\u03c6\u03c9\u03bd\u03b1 \u03bc\u03b5 \u03c4\u03bf\u03c5\u03c2 \u03b9\u03c3\u03c7\u03cd\u03bf\u03bd\u03c4\u03b5\u03c2 \u03b5\u03bb\u03bb\u03b7\u03bd\u03b9\u03ba\u03bf\u03cd\u03c2 \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03bf\u03cd\u03c2 \u03c3\u03c5\u03bd\u03c4\u03b5\u03bb\u03b5\u03c3\u03c4\u03ad\u03c2, \u03ae\u03c4\u03bf\u03b9:<\/p>\n<ul>\n<li>5% \u03b3\u03b9\u03b1 \u03bc\u03b5\u03c1\u03af\u03c3\u03bc\u03b1\u03c4\u03b1,<\/li>\n<li>15% \u03b3\u03b9\u03b1 \u03c4\u03cc\u03ba\u03bf\u03c5\u03c2 \u03ba\u03b1\u03b9<\/li>\n<li>20% \u03b3\u03b9\u03b1 \u03b4\u03b9\u03ba\u03b1\u03b9\u03ce\u03bc\u03b1\u03c4\u03b1 (royalties).<\/li>\n<\/ul>\n<p>\u039a\u03b1\u03c4\u03ac \u03c3\u03c5\u03bd\u03ad\u03c0\u03b5\u03b9\u03b1, \u03c4\u03b1 \u03c6\u03c5\u03c3\u03b9\u03ba\u03ac \u03ba\u03b1\u03b9 \u03bd\u03bf\u03bc\u03b9\u03ba\u03ac \u03c0\u03c1\u03cc\u03c3\u03c9\u03c0\u03b1 \u03c0\u03bf\u03c5 \u03b5\u03bc\u03c0\u03af\u03c0\u03c4\u03bf\u03c5\u03bd \u03c3\u03c4\u03b9\u03c2 \u03b4\u03b9\u03b1\u03c4\u03ac\u03be\u03b5\u03b9\u03c2 \u03c4\u03b7\u03c2 \u03a3\u0391\u0394\u03a6 \u03b8\u03b1 \u03c0\u03c1\u03ad\u03c0\u03b5\u03b9 \u03bd\u03b1 \u03b5\u03c0\u03b1\u03bd\u03b5\u03be\u03b5\u03c4\u03ac\u03c3\u03bf\u03c5\u03bd \u03c4\u03b7 \u03b4\u03bf\u03bc\u03ae \u03c4\u03c9\u03bd \u03b5\u03c0\u03b5\u03bd\u03b4\u03cd\u03c3\u03b5\u03ce\u03bd \u03c4\u03bf\u03c5\u03c2 \u03bc\u03b5 \u03c4\u03b1 \u0397\u03bd\u03c9\u03bc\u03ad\u03bd\u03b1 \u0391\u03c1\u03b1\u03b2\u03b9\u03ba\u03ac \u0395\u03bc\u03b9\u03c1\u03ac\u03c4\u03b1.<\/p>\n<p>\u039c\u03b5 \u03b5\u03ba\u03c4\u03b5\u03c4\u03b1\u03bc\u03ad\u03bd\u03b7 \u03b5\u03bc\u03c0\u03b5\u03b9\u03c1\u03af\u03b1 \u03c3\u03c4\u03bf \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03cc \u03b4\u03af\u03ba\u03b1\u03b9\u03bf \u03ba\u03b1\u03b9 \u03c3\u03c4\u03b9\u03c2 \u03b4\u03b9\u03b1\u03c3\u03c5\u03bd\u03bf\u03c1\u03b9\u03b1\u03ba\u03ad\u03c2 \u03b5\u03c0\u03b5\u03bd\u03b4\u03cd\u03c3\u03b5\u03b9\u03c2, \u03c4\u03bf \u03b4\u03b9\u03ba\u03b7\u03b3\u03bf\u03c1\u03b9\u03ba\u03cc \u03bc\u03b1\u03c2 \u03b3\u03c1\u03b1\u03c6\u03b5\u03af\u03bf \u03b5\u03af\u03bd\u03b1\u03b9 \u03ba\u03b1\u03c4\u03ac\u03bb\u03bb\u03b7\u03bb\u03b1 \u03c0\u03c1\u03bf\u03b5\u03c4\u03bf\u03b9\u03bc\u03b1\u03c3\u03bc\u03ad\u03bd\u03bf \u03bd\u03b1 \u03ba\u03b1\u03b8\u03bf\u03b4\u03b7\u03b3\u03ae\u03c3\u03b5\u03b9 \u03c4\u03bf\u03c5\u03c2 \u03c0\u03b5\u03bb\u03ac\u03c4\u03b5\u03c2 \u03c4\u03bf\u03c5 \u03c3\u03c4\u03b9\u03c2 \u03c3\u03cd\u03bd\u03b8\u03b5\u03c4\u03b5\u03c2 \u03b4\u03b9\u03b1\u03b4\u03b9\u03ba\u03b1\u03c3\u03af\u03b5\u03c2 \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03ac \u03b1\u03c0\u03bf\u03b4\u03bf\u03c4\u03b9\u03ba\u03ae\u03c2 \u03b4\u03b9\u03ac\u03c1\u03b8\u03c1\u03c9\u03c3\u03b7\u03c2 \u03b5\u03c0\u03b5\u03bd\u03b4\u03cd\u03c3\u03b5\u03c9\u03bd \u03b1\u03c0\u03cc \u03ba\u03b1\u03b9 \u03c0\u03c1\u03bf\u03c2 \u03c4\u03b1 \u0397\u03bd\u03c9\u03bc\u03ad\u03bd\u03b1 \u0391\u03c1\u03b1\u03b2\u03b9\u03ba\u03ac \u0395\u03bc\u03b9\u03c1\u03ac\u03c4\u03b1. \u03a0\u03b1\u03c1\u03b1\u03ba\u03bf\u03bb\u03bf\u03c5\u03b8\u03bf\u03cd\u03bc\u03b5 \u03b4\u03b9\u03b1\u03c1\u03ba\u03ce\u03c2 \u03c4\u03b9\u03c2 \u03ba\u03b1\u03bd\u03bf\u03bd\u03b9\u03c3\u03c4\u03b9\u03ba\u03ad\u03c2 \u03b5\u03be\u03b5\u03bb\u03af\u03be\u03b5\u03b9\u03c2, \u03c0\u03c1\u03bf\u03ba\u03b5\u03b9\u03bc\u03ad\u03bd\u03bf\u03c5 \u03bd\u03b1 \u03c0\u03b1\u03c1\u03ad\u03c7\u03bf\u03c5\u03bc\u03b5 \u03b5\u03be\u03b1\u03c4\u03bf\u03bc\u03b9\u03ba\u03b5\u03c5\u03bc\u03ad\u03bd\u03b5\u03c2 \u03ba\u03b1\u03b9 \u03c3\u03cd\u03bd\u03bd\u03bf\u03bc\u03b5\u03c2 \u03bb\u03cd\u03c3\u03b5\u03b9\u03c2 \u03c0\u03bf\u03c5 \u03b1\u03bd\u03c4\u03b1\u03c0\u03bf\u03ba\u03c1\u03af\u03bd\u03bf\u03bd\u03c4\u03b1\u03b9 \u03c3\u03c4\u03bf\u03c5\u03c2 \u03bf\u03b9\u03ba\u03bf\u03bd\u03bf\u03bc\u03b9\u03ba\u03bf\u03cd\u03c2 \u03c3\u03b1\u03c2 \u03c3\u03c4\u03cc\u03c7\u03bf\u03c5\u03c2.<\/p>\n<p>\u0395\u03af\u03c4\u03b5 \u03b5\u03c0\u03b9\u03b4\u03b9\u03ce\u03ba\u03b5\u03c4\u03b5 \u03c4\u03b7 \u03b2\u03b5\u03bb\u03c4\u03b9\u03c3\u03c4\u03bf\u03c0\u03bf\u03af\u03b7\u03c3\u03b7 \u03c4\u03b7\u03c2 \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03ae\u03c2 \u03c3\u03b1\u03c2 \u03b5\u03c0\u03b9\u03b2\u03ac\u03c1\u03c5\u03bd\u03c3\u03b7\u03c2, \u03c4\u03b7 \u03b4\u03b9\u03b1\u03c3\u03c6\u03ac\u03bb\u03b9\u03c3\u03b7 \u03c4\u03b7\u03c2 \u03ba\u03b1\u03bd\u03bf\u03bd\u03b9\u03c3\u03c4\u03b9\u03ba\u03ae\u03c2 \u03c3\u03c5\u03bc\u03bc\u03cc\u03c1\u03c6\u03c9\u03c3\u03b7\u03c2 \u03ae \u03c4\u03b7 \u03b4\u03b9\u03b5\u03c1\u03b5\u03cd\u03bd\u03b7\u03c3\u03b7 \u03bd\u03ad\u03c9\u03bd \u03b5\u03c0\u03b5\u03bd\u03b4\u03c5\u03c4\u03b9\u03ba\u03ce\u03bd \u03b5\u03c5\u03ba\u03b1\u03b9\u03c1\u03b9\u03ce\u03bd, \u03b7 \u03bf\u03bc\u03ac\u03b4\u03b1 \u03bc\u03b1\u03c2 \u03b5\u03af\u03bd\u03b1\u03b9 \u03ad\u03c4\u03bf\u03b9\u03bc\u03b7 \u03bd\u03b1 \u03c0\u03c1\u03bf\u03c3\u03c6\u03ad\u03c1\u03b5\u03b9 \u03c3\u03c4\u03c1\u03b1\u03c4\u03b7\u03b3\u03b9\u03ba\u03ad\u03c2 \u03ba\u03b1\u03b9 \u03ba\u03b1\u03b9\u03bd\u03bf\u03c4\u03cc\u03bc\u03b5\u03c2 \u03c0\u03c1\u03bf\u03c3\u03b5\u03b3\u03b3\u03af\u03c3\u03b5\u03b9\u03c2.<\/p>\n<p>\u0395\u03c0\u03b9\u03ba\u03bf\u03b9\u03bd\u03c9\u03bd\u03ae\u03c3\u03c4\u03b5 \u03bc\u03b1\u03b6\u03af \u03bc\u03b1\u03c2 \u03c3\u03ae\u03bc\u03b5\u03c1\u03b1 \u03b3\u03b9\u03b1 \u03bd\u03b1 \u03c3\u03c5\u03b6\u03b7\u03c4\u03ae\u03c3\u03bf\u03c5\u03bc\u03b5 \u03c0\u03ce\u03c2 \u03bc\u03c0\u03bf\u03c1\u03bf\u03cd\u03bc\u03b5 \u03bd\u03b1 \u03c5\u03c0\u03bf\u03c3\u03c4\u03b7\u03c1\u03af\u03be\u03bf\u03c5\u03bc\u03b5 \u03c4\u03b9\u03c2 \u03b9\u03b4\u03b9\u03b1\u03af\u03c4\u03b5\u03c1\u03b5\u03c2 \u03b1\u03bd\u03ac\u03b3\u03ba\u03b5\u03c2 \u03c3\u03b1\u03c2 \u03c3\u03c4\u03bf \u03c3\u03c5\u03bd\u03b5\u03c7\u03ce\u03c2 \u03b5\u03be\u03b5\u03bb\u03b9\u03c3\u03c3\u03cc\u03bc\u03b5\u03bd\u03bf \u03b1\u03c5\u03c4\u03cc \u03c0\u03b5\u03c1\u03b9\u03b2\u03ac\u03bb\u03bb\u03bf\u03bd.<\/p>\n<p><strong>\u0398\u03b5\u03cc\u03b4\u03c9\u03c1\u03bf\u03c2 \u039c\u03b1\u03ba\u03c1\u03ae\u03c2<\/strong> (<a href=\"mailto:teo@makrispartners.com\">teo@makrispartners.com<\/a>)<\/p>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\n\t\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>\u03a3\u03c4\u03b9\u03c2 8 \u0394\u03b5\u03ba\u03b5\u03bc\u03b2\u03c1\u03af\u03bf\u03c5 2024, \u03b7 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