We continually monitor any changes in tax legislation so that we can advise our clients how to maximise the benefits deriving from any tax benefits in order keep their tax liability to an absolute minimum.
In addition to our local tax expertise, our tax consultants are experts in International Tax Planning matters, including the benefits of utilising the Double Tax Treaty provisions.
Our experts can advise you how to derive maximum benefit from international tax planning by using Cyprus holding companies, trusts and International Business Companies.
Cyprus Double Tax Treaties
 |
Country
|
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
|
20 Mar 1990
|
10 Nov 1990
|
2500 27 Apr 1990
|
|
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 Dec 1999
|
3365 19 Nov 1999
|
|
5
|
Canada
|
2 May 1984
|
3 Sep 1985
|
2053 31 May 1985
|
|
6
|
China
|
25 Oct 1990
|
5 Oct 1991
|
2578 22 Feb 1991
|
|
7
|
Denmark
Treaty
Notes
|
26 May 1981
|
10 Aug 1981
10 Apr 1982
|
1704 17 Jul 1981
2034 24 Sep 1982
|
|
8
|
Egypt
|
18 Dec 1993
|
14 Mar 1995
|
2865 11 Mar 1994
|
|
9
|
France
|
18 Dec 1981
|
1 April 1983
|
1468 9 Jul 1982
|
|
10
|
Germany
|
9 May 1974
|
11 Oct 1977
|
1199 27 Jun 1975
|
|
11
|
Greece
|
30 Mar 1968
|
16 Jan 1969
|
651 10 May 1968
|
|
12
|
Hungary
|
30 Nov 1981
|
24 Nov 1982
|
862 7 May 1982
|
|
13
|
India
|
13 Jun 1994
|
21 Dec 1994
|
2921 4 Nov 1994
|
|
14
|
Ireland
|
24 Sep 1968
|
12 Jul 1970
|
726 19 May 1969
|
|
15
|
Italy
Treaty
Protocol
|
24 April 1974
7 Oct 1980
|
9 June 1983
|
1586 5 Sep 1980
4 Jun 1982 |
|
16
|
Kuwait
|
15 Dec 1984
|
25 Sep 1986
|
2026 18 Jan 1985
|
|
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
|
2 May 1951
|
1 Jan 1955
|
11 Jun 1956
|
|
21
|
Poland
|
4 Jun 1992
|
9 Jul 1993
|
2735 4 Sep1992
|
|
22
|
Romania
|
16 Nov 1981
|
8 Nov 1982
|
1757 26 Feb 1982
|
|
23
|
Russia
|
5 Dec 1998
|
17 Aug 1999
|
3306 26 Feb 1999
|
|
24
|
South Africa
|
26 Nov 1997
|
8 Dec1998
|
3214 16 Jan 1998
|
|
25
|
Sweden
|
22 Oct 1988
|
14 Nov 1989
|
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 Jun 1974
2 Apr 1980
|
1 Nov 1974
|
1107 5 Jul 1974
|
|
30
|
USA
|
19 Mar 1984
|
31 Dec 1985
|
1944 4 April 1984
|
|
31
|
Serbia*
|
29 Jun 1985
|
8 Sep 1986
|
2073 23 Aug1985
|
|
32
|
Montenegro*
|
29 Jun 1985
|
5 Nov 2008
|
2073 23 Aug1985
|
|
33
|
Slovenia*
|
29 Jun 1985
|
8 Sep 1986
|
2073 23 Aug1985
|
|
34
|
Slovakia**
|
15 April 1980
|
30 Dec 1980
|
1599 3 May 1980
|
|
35
|
Czech Republic**
(new
agreement)
|
15 April1980
28 April 2009
|
30 Dec 1980
26 Nov 2009
|
1599 3 May 1980
4114 13 Nov 2009
|
|
36
|
Azerbaidjan***
|
29 Oct 1982
|
26 Aug 1983 |
26 Nov 1982
|
|
37
|
Armenia***
|
29 Oct 1982
|
26 Aug 1983
|
26 Nov 1982
|
|
38
|
Kyrgyzstan***
|
29 Oct 1982
|
26 Aug 1983
|
26 Nov 1982
|
|
39
|
Moldavia
|
28 Jan 2008
|
03 Sept 2008
|
4098 29 Aug 2008
|
|
40
|
Tadjikistan***
|
29 Oct 1982
|
26 Aug 1983
|
26 Nov 1982
|
|
41
|
Uzbekistan***
|
29 Oct 1982
|
26 Aug 1983
|
26 Nov 1982
|
|
42
|
Ukraine***
|
29 Oct 1982
|
26 Aug 1983
|
26 Nov 1982
|
|
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
|
Qatar
|
11 Nov 2008
|
20 Mar 2009
|
4099 14 Nov 2008
|
NB:
* 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 said treaty has ceased to apply between Cyprus and Chech Republic as of 1.1.2010, date of application of the provision of the new agreement.
***The treaty between Cyprus and the Union of Soviet Socialist Republics is still in force.
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