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        DTAA

        Article 20 - Entry into force

        Greece

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        Entry into force of tax treaty requires ratification and exchange, then applies from each State's specified taxable period. Entry into force is contingent on ratification and exchange of instruments; upon exchange the Agreement takes effect for each Contracting State from the specified commencement of its taxable period, applying to assessment years in one State and fiscal years in the other from their respective commencement dates.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Entry into force of tax treaty requires ratification and exchange, then applies from each State's specified taxable period.

                                Entry into force is contingent on ratification and exchange of instruments; upon exchange the Agreement takes effect for each Contracting State from the specified commencement of its taxable period, applying to assessment years in one State and fiscal years in the other from their respective commencement dates.


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