DT5350+ - Double Taxation Relief Manual: Contents


ADMISSIBLE AND INADMISSIBLE TAXES

List of countries (in alphabetical order)

Cyprus

DT5350 

Cyprus: Agreements

DT5352

Cyprus: Admissible taxes

DT5353

Cyprus: geographical scope

DT5354

Cyprus: Source of income

DT5355

Cyprus: Dividends

DT5356

Cyprus: Studentsand trainees.

DT5357

Cyprus: Teachers

DT5358

Cyprus: Tax spared

DT5359

Cyprus: Relief from Cyprus tax

DT5390

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