International treaty

Cyprus: tax treaties

Tax treaties and related documents between the UK and Cyprus.

Document

1974 Cyprus and UK Double Taxation Convention as amended by a Protocol signed 2 April 1980 - in force

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Details

The Double Taxation Convention came into force on 1 November 1974 and was amended by signed protocol on 2 April 1980.

The convention is effective in Cyprus for any year of assessment beginning on or after 1 January 1973 and in the UK for:

  • Corporation Tax - any year of assessment beginning on or after 1 April 1973
  • Income Tax - any year of assessment beginning on or after 6 April 1973
Published 27 March 2012