DT5350+ - Double Taxation Relief Manual: Contents
ADMISSIBLE AND INADMISSIBLE TAXES
List of countries (in alphabetical order)
Cyprus
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Cyprus: Agreements |
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Cyprus: Admissible taxes |
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Cyprus: geographical scope |
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Cyprus: Source of income |
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Cyprus: Dividends |
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Cyprus: Studentsand trainees. |
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Cyprus: Teachers |
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Cyprus: Tax spared |
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Cyprus: Relief from Cyprus tax |
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Cyprus: Underlying Tax |
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DT: Cyprus: double taxation agreement, Article 1: Personal scope |
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DT: Cyprus: double taxation agreement, Article 2: Taxes covered |
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DT: Cyprus: double taxation agreement, Article 3: General definitions |
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DT: Cyprus: double taxation agreement, Article 4: Fiscal domicile |
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DT: Cyprus: double taxation agreement, Article 5: Permanent establishment |
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DT: Cyprus: double taxation agreement, Article 6: Limitation of relief |
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DT: Cyprus: double taxation agreement, Article 7: Immovable property |
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DT: Cyprus: double taxation agreement, Article 8: Buness profits |
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DT: Cyprus: double taxation agreement, Article 9: Associated enterprises |
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DT: Cyprus: double taxation agreement, Article 10: Shipping and air transport |
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DT: Cyprus: double taxation agreement, Article 11: Dividends |
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DT: Cyprus: double taxation agreement, Article 12: Interest |
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DT: Cyprus: double taxation agreement, Article 13: Royalties |
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DT: Cyprus: double taxation agreement, Article 14 Independent personal services |
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DT: Cyprus: double taxation agreement, Article 15 Dependent personal services |
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DT: Cyprus: double taxation agreement, Article 16: Directors' fees |
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DT: Cyprus: double taxation agreement, Article 17: Public entertainers and athletes |
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DT: Cyprus: double taxation agreement, Article 18: Governmental functions |
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DT: Cyprus: double taxation agreement, Article 19: Pensions |
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DT: Cyprus: double taxation agreement, Article 20: Teachers |
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DT: Cyprus: double taxation agreement, Article 21: Students and trainees |
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DT: Cyprus: double taxation agreement, Article 22: Government income |
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DT: Cyprus: double taxation agreement, Article 23: Income not expressly mentioned |
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DT: Cyprus: double taxation agreement, Article 24: Elimination of double taxation |
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DT: Cyprus: double taxation agreement, Article 24A: Excluded persons |
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DT: Cyprus: double taxation agreement, Article 25: Non- discrimination |
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DT: Cyprus: double taxation agreement, Article 26: Mutual agreement procedure |
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DT: Cyprus: double taxation agreement, Article 27: Mutual agreement procedure |
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DT: Cyprus: double taxation agreement, Article 28: Territorial extension |
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DT: Cyprus: double taxation agreement, Article 29: Entry into force |
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DT: Cyprus: double taxation agreement, Article 30: Termination |
