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Directorate of Tax Policy and Implementation

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Directorate of tax policy and implementation



Cyprus Tax Treaty Partners

State
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 Dec1999
3365 19 Nov 1999
5
Canada
2 May 1984
3 Sep1985
2053 31 May 1985
6
China
25 Oct1990
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 Dec1993
14 Mar1995
2865 11 Mar 1994
9
France
18 Dec1981
1 April 1983
1468 9 Jul 1982
10
Germany
9 May 1974
11 Oct 1977
1199 27 Jun 1975
11
Greece
30 Mar1968
16 Jan 1969
651 10 May 1968
12
Hungary
30 Nov1981
24 Nov 1982
862 7 May 1982
13
India
13 Jun 1994
21 Dec 1994
2921 4 Nov 1994
14
Ireland
24 Sep1968
12 Jul1970
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 Dec1998
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 Nov1989
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 Jun1974
2 Apr 1980
1 Nov1974
1107 5 Jul 1974
30
USA
19 Mar 1984
31 Dec 1985
1944 4 April 1984
31
Serbia*
29 Jun1985
8 Sep1986
2073 23 Aug1985
32
Montenegro*
29 Jun1985
5 Nov 2008
2073 23 Aug1985
33
Slovenia*
29 Jun1985
8 Sep 1986
2073 23 Aug1985
34
Slovakia**
15 April 1980
30 Dec 1980
1599 3 May1980
35
Chech Republic**
(new
agreement)
15 April1980

28 April 2009
30 Dec 1980

26 Nov 2009
1599 3 May1980

4114 13 Nov 2009
36
Ajerbaizan***
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
Tanzikistan***
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
Quatar
11 Nov 2008 20 Mar 2009
4099 14 Nov 2008

Notes

* 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

from 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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