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Cyprus–United Kingdom 2018 Convention: official amended publication

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Unreviewed · applicability unverified2018 source · pension continuation limited to 31 Dec 2024

Contents

Article 1 · persons covered

Article 2 · taxes covered

Article 3 · general definitions

Article 4 · resident

Article 5 · permanent establishment

Article 6 · income from immovable property

Article 7 · business profits

Article 8 · shipping and air transport

Article 9 · associated enterprises

Article 10 · dividends

Article 11 · interest

Article 12 · royalties

Article 13 · capital gains tax

Article 14 · income from employment

Article 15 · directors’ fees

Article 16 · entertainers and sportspersons

Article 17 · pensions

Article 18 · government service

Article 19 · students

Article 20 · offshore activities

Article 21 · other income

Article 22 · elimination of double taxation

Article 23 · entitlement to benefits

Article 24 · non-discrimination

Article 25 · mutual agreement procedure

Article 26 · exchange of information

Article 27 · assistance in the collection of taxes

Article 28 · members of the diplomatic missions and consular posts

Article 29 · entry into force

Article 30 · termination