その他令和6年11月8日
日本国とギリシャ共和国との間の所得に対する二重課税の回避及び脱税の防止のための条約署名に伴う議定書
号外p.29 - p.31
号外p.29-p.31
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日本国とギリシャ共和国との間の所得に対する二重課税の回避及び脱税の防止のための条約署名に伴う議定書
令和6年11月8日|p.29-31
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PROTOCOL
At the signing of the Convention between Japan and the
Hellenic Republic for the Elimination of Double Taxation
with respect to Taxes on Income and the Prevention of Tax
Evasion and Avoidance (hereinafter referred to as "the
Convention"), Japan and the Hellenic Republic have agreed
upon the following provisions which shall form an integral
part of the Convention.
1. It is understood that, for the purposes of the
Convention, the term "ship" includes a boat.
2. For the purposes of paragraph 4 of Article 13 of the
Convention, the term "recognised stock exchange" means:
(a) any stock exchange established and regulated as
such under the laws of either Contracting State;
and
(b) any other stock exchange agreed upon by the
competent authorities of the Contracting States.
3. With reference to paragraph 5 of Article 24 of the
Convention:
(a)
(i)
Where the competent authority of a
Contracting State has suspended the
procedure for resolving a case by mutual
agreement pursuant to paragraphs 1 and 2 of
Article 24 of the Convention (hereinafter in
this paragraph referred to as the "mutual
agreement procedure") with respect to a case
because a case with respect to one or more
of the same issues is pending before a court
or administrative tribunal, the period
provided in subparagraph (b) of paragraph 5
of that Article shall stop running until the
case pending before the court or
administrative tribunal has been suspended
or withdrawn.
(ii)
Where a person who presented a case and the
competent authority of a Contracting State
have agreed to suspend the mutual agreement
procedure, the period provided in
subparagraph (b) of paragraph 5 of Article
24 of the Convention shall stop running
until the suspension has been lifted.
(iii)
Where the competent authorities of the
Contracting States agree that a person
directly affected by the case has failed to
provide in a timely manner any additional
material information requested by either
competent authority after the start of the
period provided in subparagraph (b) of
paragraph 5 of Article 24 of the Convention,
that period shall be extended for an amount
of time equal to the period beginning on the
date by which the information was requested
and ending on the date on which that
information was provided.
(b)
(i)
The following rules shall govern the
appointment of arbitrators:
(aa)
An arbitration panel shall consist of
three individual arbitrators with
expertise or experience in
international tax matters.
(bb)
Each of the competent authorities of
the Contracting States shall appoint
one arbitrator. The two arbitrators so
appointed shall appoint the third
arbitrator who shall serve as Chair of
the arbitration panel. The Chair shall
not be a national or resident of either
Contracting State.
(cc) Each arbitrator must be impartial and
independent of the competent
authorities, tax administrations, and
ministries of finance of the
Contracting States and of all persons
directly affected by the case (as well
as their advisors) at the time of
accepting an appointment, maintain his
or her impartiality and independence
throughout the arbitration proceedings,
and avoid any conduct for a reasonable
period of time thereafter which may
damage the appearance of impartiality
and independence of the arbitrators
with respect to the arbitration
proceedings.
(ii) The competent authorities of the Contracting
States shall ensure that arbitrators and
their staff agree in writing, prior to their
acting in the arbitration proceedings, to
treat any information relating to the
arbitration proceedings consistently with
the confidentiality and non-disclosure
obligations provided for in paragraph 2 of
Article 25 of the Convention and the
applicable laws of the Contracting States.
(iii) Solely for the purposes of the application
of the provisions of Articles 24 and 25 of
the Convention and of the domestic laws of
the Contracting States related to the
exchange of information, confidentiality,
and administrative assistance, arbitrators
and a maximum of three staff per arbitrator
(and prospective arbitrators solely to the
extent necessary to verify their ability to
fulfil the requirements of arbitrators)
shall be considered to be persons or
authorities to whom information may be
disclosed. Information received by the
arbitration panel or prospective arbitrators
and information that the competent
authorities of the Contracting States
receive from the arbitration panel shall be
considered information that is exchanged
under the provisions of paragraph 1 of
Article 25 of the Convention.
(c) (i) An arbitration decision shall be final.
(ii) The arbitration decision shall not be
binding on both Contracting States, if a
final decision of the courts of one of the
Contracting States holds that the
arbitration decision is invalid. In such a
case, the request for arbitration under
paragraph 5 of Article 24 of the Convention
shall be considered not to have been made,
and the arbitration proceedings shall be
considered not to have taken place (except
for the purposes of clauses (ii) and (iii)
of subparagraph (b), and subparagraph (f)).
In such a case, a new request for
arbitration may be made unless the competent
authorities of the Contracting States agree
that such a new request should not be
permitted.
(iii) An arbitration decision shall have no
precedential value.
(d) (i) If a person directly affected by the case
does not accept the mutual agreement that
implements the arbitration decision, the
case shall not be eligible for any further
consideration by the competent authorities
of the Contracting States.
(ii) The mutual agreement that implements the
arbitration decision on the case shall be
considered not to be accepted by a person
directly affected by the case if any person
directly affected by the case does not,
within 60 days after the date on which
notification of the mutual agreement is sent
to the person, withdraw all issues resolved
in the mutual agreement implementing the
arbitration decision from consideration by
any court or administrative tribunal or
otherwise terminate any pending court or
administrative proceedings with respect to
such issues in a manner consistent with that
mutual agreement.
(e) For the purposes of Article 24 of the Convention and this paragraph, the arbitration proceedings, as well as, in the case of clauses (i) and (ii), the mutual agreement procedure, with respect to a case shall terminate if, at any time after the request for arbitration has been made and before the arbitration panel has delivered its decision to the competent authorities of the Contracting States:
(i) the competent authorities of the Contracting States reach a mutual agreement to resolve the case pursuant to paragraph 2 of Article 24 of the Convention;
(ii) the person who presented the case withdraws the request for arbitration or the request for the mutual agreement procedure; or
(iii) a decision concerning the unresolved issues arising from the case is rendered by a court or administrative tribunal of one of the Contracting States.
(f) Each of the competent authorities of the Contracting States shall bear its own expenses and those of its appointed arbitrator. Unless otherwise agreed by the competent authorities of the Contracting States, the cost of the Chair of the Arbitration Panel and other expenses associated with the conduct of the arbitration proceedings shall be borne by the competent authorities of the Contracting States in equal shares.
(g) The provisions of Paragraph 5 of Article 24 of the Convention and this paragraph shall not apply to the following cases:
(i) cases falling within paragraph 3 of Article 4 of the Convention;
(ii) cases involving the application of general anti-abuse rules contained in Article 38 of the Tax Procedure Code (Law No. 4987/2022) of the Hellenic Republic and any subsequent rules replacing, amending or updating these rules;
(iii) cases involving the application of the provisions of the laws of Japan which are substantially similar to the general anti-abuse rules of the Hellenic Republic referred to in clause (ii);
(iv) cases concerning items of income that are not taxed in a Contracting State because, under the tax law of that Contracting State, those items of income are not included in the taxable base or are subject to an exemption or zero tax rate; and
(v) cases involving conduct for which a person directly affected by the case has been found guilty by the final decision of the court of either Contracting State for tax fraud or other criminal offense.
IN WITNESS WHEREOF the undersigned, being duly authorised thereto by their respective Governments, have signed this Protocol.
DONE in duplicate at Athens this first day of November, 2023, in the English language.
For Japan:
中山泰則
Ambassador Extraordinary and Plenipotentiary of
Japan to the Hellenic Republic
For the Hellenic Republic:
K I Hads
Minister of National Economy
and Finance
p.29 / 3
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