Tax Treatment of Royalties - DTCs with Hungary and the Czech Republic (Circular 1144/2012)30/5/2012 The Ministry of Finance issued today a circular (Circular 1144/2012) providing guidance on the interpretation and application of the Royalties article of the double tax conventions that Greece has entered into with Hungary and the Czech Republic. The Ministry essentially extends the application of Circular 1024/2011 on the interpretation and application of Article 12 of the DTC between Greece and Finland to the corresponding provisions of the DTCs with Hungary and the Czech Republic.
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The Ministry of Finance has issued a circular (pol. 1024/2011) providing guidance on the interpretation and application of Article 12 of the Double Tax Convention between Greece and Finland, on the tax treatment of royalties.
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