Artikel I

It is agreed that since the difference between the provisions of sub-paragraph a) and those of sub-paragraph b) of paragraph 2 of Article 10 is based on the fact that according to the Greek income tax on legal entities as in force at the date of signature of the Convention dividends paid by a company which is a resident of Greece are deductible in the computation of the profits of the company paying the dividends, the two Governments will undertake the review of the said provisions in order to adapt sub-paragraph b) to sub-paragraph a) when the basis of such difference no longer exists.