read moreTax Treaties in Cyprus
Double Taxation Agreements
The Double Tax Agreements concluded and their respective date of enforcent between Cyprus and other countries can be found on the official website of the Ministry of Finance. The text of each Agreement is available below.
Other than the Double Tax Agreements which are presently in force, the conlcusion of various other Agreements is pending. These Agreements are currently under negotiation. More over, certain Agreements have already been concluded appear below, however they are pending enforcement.
The Double Tax Agreement in force between Cyprus and Norway, is that concluded between Norway and the United Kingdom, and is only available in the english language. Additionally the Agreement concluded between Cyprus and France is only available in the english language. The remaining Double Tax Agreements are available in both, the greek and the english language.
Additionally this web page contains:
- the Agreements in the form of exchange of letters, for the taxation of savings income that were signed on 25 May 2004 by the Republic of Cyprus and Guernsey, the Isle of Man, Jersey, the Netherlands Antilles, Aruba, Angualla, the British Virgin islands, the Cayman Islands, the United Kingdom Overseas Teritory of Montserrat and the Turks and Caicos Islands, and
- the Revised Code of Conduct for the effective implementation of the Convention on the elimination of double taxation in connection with the adjustment of profits of associated enterprises.