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Contents

Official guidance

Double Taxation Relief Manual

DT5350PP · Double Taxation Relief Manual: Cyprus

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DT5352 · Admissible taxes
DT5353 · Treaty summary
DT5354 · Notes
DT5355 · Cyprus: Dividends
DT5356 · Cyprus: Students and 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
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
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

Double Taxation Relief Manual: Cyprus: contents
DT: Cyprus: double taxation agreement, Article 6: Limitation of relief

DT5405 | DT: Cyprus: double taxation agreement, Article 6: Limitation of relief

From HM Revenue & Customs · Double Taxation Relief Manual

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