Conclusion of the Agreement on the Avoidance of Double Taxation and Fiscal Evasion with respect to Taxes on Income between the Government of the Republic of...
Conclusion of the Agreement on the Avoidance of Double Taxation and Fiscal Evasion with respect to Taxes on Income between the Government of the Republic of Cyprus and the Government of the Islamic Republic of Iran Today on the 4th of August, 2015 the Agreement on the Avoidance of Double Taxation and Fiscal Evasion with respect to Taxes on Income has been signed between the Republic of Cyprus and the Islamic Republic of Iran. The text has been agreed between the two negotiation teams of the two countries and will contribute to develop the trade and economic links between the Republic of Cyprus and the Islamic Republic of Iran, as well as with other countries. Expansion and upgrading the network of Double Taxation Agreements, is of high economic and political importance and aims to further strengthen and attract foreign investment and elevates the importance of Cyprus as an international business center.
Cyprus Tax Treaty Partners
| State | Date of Signature Treaty/Protocol/ Note |
Date of entry into force |
Date of Publication in the Official Gazette of the Republic (Number and date) |
|
| 1 | Austria (new agreement) |
20 Mar 1990 21 May 2012 |
10 Nov 1990 11 Jan 2013 |
2500 – 27 Apr 1990 4160 – 5 Oct 2012 |
| 2 | Bulgaria | 30 Oct 2000 | 3 Jan 2001 | 3461 – 30 Dec 2000 |
| 3 | Belarus | 29 May 1998 | 12 Feb 1999 | 3273 – 9 Oct 1998 |
| 4 | Belgium | 14 May 1996 | 8 Dec1999 | 3365 – 19 Nov 1999 |
| 5 | Canada | 2 May 1984 | 3 Sep1985 | 2053 – 31 May 1985 |
| 6 | China | 25 Oct1990 | 5 Oct 1991 | 2578 – 22 Feb 1991 |
| 7 | Denmark Treaty Notes New Agreem.* |
26 May 198111 Oct 2010 | 10 Aug 1981 10 Apr 1982 7 Sept 2011 |
1704 – 17 Jul 1981 2034 – 24 Sep 1982 4145 – 5 Sept 2011 |
| 8 | Egypt | 18 Dec1993 | 14 Mar1995 | 2865 -11 Mar 1994 |
| 9 | France | 18 Dec1981 | 1 April 1983 | 1468 – 9 Jul 1982 |
| 10 | Germany new Agreement |
9 May 1974 18 Febr 2011 |
11 Oct 1977 16 Dec 2011 |
1199 – 27 Jun 1975 4145- 5 Sept 2011 |
| 11 | Greece | 30 Mar1968 | 16 Jan 1969 | 651 – 10 May 1968 |
| 12 | Hungary | 30 Nov1981 | 24 Nov 1982 | 862 – 7 May 1982 |
| 13 | India | 13 Jun 1994 | 21 Dec 1994 | 2921 – 4 Nov 1994 |
| 14 | Ireland | 24 Sep1968 | 12 Jul1970 | 726 – 19 May 1969 |
| 15 | Italy Treaty Protocol (Additional Protocol) |
24 April 1974 7 Oct 1980 4 Jun 2009 |
9 June 1983 | 1586 – 5 Sep 19804 Jun 1982 4125 – 4 Jun 2010 |
| 16 | Kuwait (New Agreement) |
15 Dec 1984 5 Oct 2010 |
25 Sep 1986 | 2026 – 18 Jan 1985 4145 – 5 Sept 2011 |
| 17 | Lebanon | 18 Feb 2003 | 14 Apr 2005 | 3976 – 8 Apr 2005 |
| 18 | Malta | 22 Oct 1993 | 11 Aug 1994 | 2860 – 25 Feb 1994 |
| 19 | Mauritius | 21 Jan 2000 | 12 Jun 2000 | 3410- 2 Jun 2000 |
| 20 | Norway (new agreement) |
2 May 1991 24 Feb 2014 |
1 Jan 1995 | 11 Jun 1996 4180 – 20 Jun 2014 |
| 21 | Poland (new agreement) |
4 Jun 1992 22 Mar. 2012 |
9 Jul 1993 11 Jan 2013 |
2735 – 4 Sep1992 4156 – 30 Mar. 2012 |
| 22 | Romania | 16 Nov 1981 | 8 Nov 1982 | 1757 – 26 Feb 1982 |
| 23 | Russia (Amendment Protocol) |
5 Dec1998 7 Oct 2010 |
17 Aug 1999 2 April 2012 |
3306 – 26 Feb 1999 4145 – 5 Sept 2011 |
| 24 | South Africa | 1 April 2015 (26 Nov 1997) |
8 Dec1998 | 4195 8 May 2015 3214 – 16 Jan 1998 |
| 25 | Sweden | 22 Oct 1988 | 14 Nov1989 | 2377 – 20 Jan 1989 |
| 26 | Syria | 15 Mar 1992 | 22 Feb 1995 | 2863 – 4 Mar 1994 |
| 27 | Singapore | 24 Nov 2000 | 8 Feb 2001 | 3641 – 30 Dec 2000 |
| 28 | Thailand | 27 Oct 1998 | 4 April 2000 | 3394 – 17 Mar 2000 |
| 29 | United Kingdom Treaty Protocol |
20 Jun1974 2 Apr 1980 |
1 Nov1974 | 1107 – 5 Jul 1974 |
| 30 | USA | 19 Mar 1984 | 31 Dec 1985 | 1944 – 4 April 1984 |
| 31 | Serbia* | 29 Jun1985 | 8 Sep1986 | 2073 – 23 Aug1985 |
| 32 | Montenegro* | 29 Jun1985 | 8 Sep 1986 | 2073 – 23 Aug1985 |
| 33 | Slovenia* (New Agreement) |
29 Jun1985 12 Oct 2010 |
8 Sep 1986 14 Sept 2011 |
2073- 23 Aug1985 4145 – 5 Sept 2011 |
| 34 | Slovakia** | 15 April 1980 | 30 Dec 1980 | 1599 – 3 May1980 |
| 35 | Czech Republic(new agreement) | 15 April198028 April 2009 | 30 Dec 198026 Nov 2009 | 1599 – 3 May19804114 – 13 Nov 2009 |
| 36 | Azerbaijan*** | 29 Oct 1982 | 26 Aug 1983 | 26 Nov 1982 |
| 37 | Armenia | 17 Jan 2011 | 19 Sept 2011 | 4145- 5 Sept 2011 |
| 38 | Kyrgyzstan*** | 29 Oct 1982 | 26 Aug 1983 | 26 Nov 1982 |
| 39 | Moldova | 28 Jan 2008 | 03 Sept 2008 | 4098 – 29 Aug 2008 |
| 40 | Tajikistan*** | 29 Oct 1982 | 26 Aug 1983 | 26 Nov 1982 |
| 41 | Uzbekistan*** | 29 Oct 1982 | 26 Aug 1983 | 26 Nov 1982 |
| 42 | Ukraine*** (new agreement) |
29 Oct 1982 8 Nov 2012 |
26 Aug 19831 Jan 2014 | 26 Nov 1982 4167 – 22 March 2013 |
| 43 | Seychelles | 28 Jun 2006 | 27 Oct 2006 | 25 Oct 2006 |
| 44 | San Marino | 27 April 2007 | 18 July 2007 | 4088 – 13 July 2007 |
| 45 | Quatar | 11 Nov 2008 | 20 Mar 2009 | 4099 – 14 Nov 2008 |
| 46 | United Arab Emirates | 27 Febr 2011 | 1 Jan 2014 | 4145 – 5 Sept 2011 |
| 47 | Estonia | 15 Oct 2012 | 8 Oct. 2013 | 4146 – 1 Febr 2013 |
| 48 | Finland | 15 Nov 2012 | 27 Apr. 2013 | 4167 – 22 Mar. 2013 |
| 49 | Portugal | 19 Nov 2012 | 1 Jan. 2014 | 4167 – 22 Mar. 2013 |
| 50 | Bosnia* | 29 June 1985 | 8 Sept 1986 | 2073 – 23 Aug 1985 |
| 51 | Lithuania | 21 June 2013 | 17 Απρ 2014 | 4173 – 4 Dec 2013 |
| 52 | Spain | 14 Febr 2013 | 28 May 2014 | 4167 – 22 Mar 2013 |
| 53 | The States of Guernsey | 15 Jul 2014 in Cyprus, 29 Jul 2014 in Guernsey | 4 Mar. 2015 | 4182 – 14 Aug 2014 |
| 54 | Swiss Confederation | 25 July 2014 | 4181- 30 July 2014 | |
| 55 | Iceland | 13 Nov 2014 | 22 Dec 2014 | 4191 – 19 Dec 2014 |
| 56 | Kingsdom of Bahrain | 9 March 2015 | 4193 – Mar. 2015 | |
| 57 | Georgia | 13 May 2015 | 4196 – 29 May 2015 |
Notes
*7 Denmark – The existing Convention shall cease to have effect as from 1.1.2012
* The treaty between Cyprus and the Socialist Federal Republic of Yugoslavia is still in force.
** The treaty between Cyprus and the Czechoslovak Socialist Republic is still in force
***The treaty between Cyprus and the Union of Soviet Socialist Republics is still in force.
