Definations

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....des natural persons, companies and all other entities which are treated as taxable units under the tax laws in force in the respective territories; (d) the term "company" means any entity which is treated as a body corporate or as a company for tax purposes; (e) the term "tax" means the Greek tax or Indian tax, as the context requires; (f) the terms "resident of Greece" ....

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....rtaking carried on by a resident of India; and the terms "enterprise of one of the territories" and "enterprise of the other territory" mean a Greek enterprise or an Indian enterprise as the context requires; (h) the term "permanent establishment" means a fixed place of business in which the business of the enterprise is wholly or partly carried on: (aa) the term "fixed place of ....

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....deemed to be a permanent establishment of that enterprise in the first-mentioned territory, only if- (1)  he has and habitually exercises in the first-mentioned territory a general authority to negotiate and enter into contracts for or on behalf of the enterprise, unless the activities of the person are limited exclusively to the purchase of goods or merchandise for the enterprise, o....

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....any, which is a resident of one of the territories has a subsidiary company which either is a resident of the other territory or carries on a trade or business in that other territory (whether through a permanent establishment or otherwise) shall not, of itself, constitute that subsidiary company a permanent establishment of its parent company; (i) the term "pension" means a periodic paym....