DT5350+ - Double Taxation Relief Manual: Contents
PARTICULAR AGREEMENTS - ADMISSIBLE AND INADMISSIBLE TAXES
List of countries (in alphabetical order)
Cyprus
| DT5350 | Particular agreements: Cyprus: Agreements |
| DT5352 | Particular agreements: Cyprus: Credit |
| DT5353 | Particular agreements: Cyprus: geographical scope |
| DT5354 | Particular agreements: Cyprus: Source of income |
| DT5355 | Particular agreements: Cyprus: Dividends |
| DT5356 | Particular agreements: Cyprus: Visiting students, etc. |
| DT5357 | Particular agreements: Cyprus: Teachers |
| DT5358 | Particular agreements: Cyprus: Tax spared |
| DT5359 | Particular agreements: Cyprus: Relief from Cyprus tax |
| DT5390 | DT: Cyprus: Underlying Tax |
| DT5400 | DT: Cyprus: double taxation agreement, Article 1: Personal scope |
| DT5401 | DT: Cyprus: double taxation agreement, Article 2: Taxes covered |
| DT5402 | DT: Cyprus: double taxation agreement, Article 3: General definitions |
| DT5403 | DT: Cyprus: double taxation agreement, Article 4: Fiscal domicile |
| DT5404 | DT: Cyprus: double taxation agreement, Article 5: Permanent establishment |
| DT5405 | DT: Cyprus: double taxation agreement, Article 6: Limitation of relief |
| DT5406 | DT: Cyprus: double taxation agreement, Article 7: Immovable property |
| DT5407 | DT: Cyprus: double taxation agreement, Article 8: Buness profits |
| DT5408 | DT: Cyprus: double taxation agreement, Article 9: Associated enterprises |
| DT5409 | DT: Cyprus: double taxation agreement, Article 10: Shipping and air transport |
| DT5410 | DT: Cyprus: double taxation agreement, Article 11: Dividends |
| DT5411 | DT: Cyprus: double taxation agreement, Article 12: Interest |
| DT5412 | DT: Cyprus: double taxation agreement, Article 13: Royalties |
| DT5413 | DT: Cyprus: double taxation agreement, Article 14 Independent personal services |
| DT5414 | DT: Cyprus: double taxation agreement, Article 15 Dependent personal services |
| DT5415 | DT: Cyprus: double taxation agreement, Article 16: Directors' fees |
| DT5416 | DT: Cyprus: double taxation agreement, Article 17: Public entertainers and athletes |
| DT5417 | DT: Cyprus: double taxation agreement, Article 18: Governmental functions |
| DT5418 | DT: Cyprus: double taxation agreement, Article 19: Pensions |
| DT5419 | DT: Cyprus: double taxation agreement, Article 20: Teachers |
| DT5420 | DT: Cyprus: double taxation agreement, Article 21: Students and trainees |
| DT5421 | DT: Cyprus: double taxation agreement, Article 22: Government income |
| DT5422 | DT: Cyprus: double taxation agreement, Article 23: Income not expressly mentioned |
| DT5423 | DT: Cyprus: double taxation agreement, Article 24: Elimination of double taxation |
| DT5424 | DT: Cyprus: double taxation agreement, Article 24A: Excluded persons |
| DT5425 | DT: Cyprus: double taxation agreement, Article 25: Non- discrimination |
| DT5426 | DT: Cyprus: double taxation agreement, Article 26: Mutual agreement procedure |
| DT5427 | DT: Cyprus: double taxation agreement, Article 27: Mutual agreement procedure |
| DT5428 | DT: Cyprus: double taxation agreement, Article 28: Territorial extension |
| DT5429 | DT: Cyprus: double taxation agreement, Article 29: Entry into force |
| DT5430 | DT: Cyprus: double taxation agreement, Article 30: Termination |
