Cyprus: tax treaties
Tax treaties between the UK and Cyprus and related documents.
1974 Cyprus and UK Double Taxation Convention as amended by a Protocol signed 2 April 1980 - in force
PDF, 67.9KB, 19 pages
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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