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Double Tax Treaties Currently in Force in Cyprus
Revisions to
Cyprus's corporate tax regime consequent upon its accession to the EU, and the
abolition of the 'offshore' sector as such, have made Cyprus more rather than
less attractive as a tax treaty partner, and the island will need to revise many
of its treaties as a result, as well as entering new treaties with additional
countries.
The following
countries have double-tax treaties with Cyprus (an * indicates that the treaty
is awaiting ratification):
- Armenia*
- Austria
- Belgium
- Bulgaria
- Canada
- China
- CIS (ex-USSR)
- Czech Republic
- Denmark
- Egypt
- Federal Rep. of Germany
- Finland*
- France
- Greece
- Hungary
- India
- Ireland
- Italy
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- Japan*
- Kuwait
- Cyprus
- Mauritius
- Norway
- Poland
- Romania
- Russia
- Singapore*
- Slovakia
- South Africa*
- Sweden
- Syria
- Thailand
- Ukraine*
- United Kingdom
- United States
- Yugoslavia (Serbia and
Montenegro
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The new
Russian treaty signed in December 1998 replaces the USSR (CIS) treaty as
regards Russia but not as regards the other member states of the CIS, who
remain bound by the old treaty. The differences are relatively minor.
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