Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Double Taxation Relief Manual

From
HM Revenue & Customs
Updated
, see all updates

Double Taxation Relief Manual: Contents

List of countries (in alphabetical order)

Cyprus

  1. DT5350
    Cyprus: Agreements
  2. DT5352
    Cyprus: Admissible taxes
  3. DT5353
    Cyprus: geographical scope
  4. DT5354
    Cyprus: Source of income
  5. DT5355
    Cyprus: Dividends
  6. DT5356
    Cyprus: Students and trainees.
  7. DT5357
    Cyprus: Teachers
  8. DT5358
    Cyprus: Tax spared
  9. DT5359
    Cyprus: Relief from Cyprus tax
  10. DT5390
    Cyprus: Underlying Tax
  11. DT5400
    DT: Cyprus: double taxation agreement, Article 1: Personal scope
  12. DT5401
    DT: Cyprus: double taxation agreement, Article 2: Taxes covered
  13. DT5402
    DT: Cyprus: double taxation agreement, Article 3: General definitions
  14. DT5403
    DT: Cyprus: double taxation agreement, Article 4: Fiscal domicile
  15. DT5404
    DT: Cyprus: double taxation agreement, Article 5: Permanent establishment
  16. DT5405
    DT: Cyprus: double taxation agreement, Article 6: Limitation of relief
  17. DT5406
    DT: Cyprus: double taxation agreement, Article 7: Immovable property
  18. DT5407
    DT: Cyprus: double taxation agreement, Article 8: Business profits
  19. DT5408
    DT: Cyprus: double taxation agreement, Article 9: Associated enterprises
  20. DT5409
    DT: Cyprus: double taxation agreement, Article 10: Shipping and air transport
  21. DT5410
    DT: Cyprus: double taxation agreement, Article 11: Dividends
  22. DT5411
    DT: Cyprus: double taxation agreement, Article 12: Interest
  23. DT5412
    DT: Cyprus: double taxation agreement, Article 13: Royalties
  24. DT5413
    DT: Cyprus: double taxation agreement, Article 14 Independent personal services
  25. DT5414
    DT: Cyprus: double taxation agreement, Article 15 Dependent personal services
  26. DT5415
    DT: Cyprus: double taxation agreement, Article 16: Directors' fees
  27. DT5416
    DT: Cyprus: double taxation agreement, Article 17: Public entertainers and athletes
  28. DT5417
    DT: Cyprus: double taxation agreement, Article 18: Governmental functions
  29. DT5418
    DT: Cyprus: double taxation agreement, Article 19: Pensions
  30. DT5419
    DT: Cyprus: double taxation agreement, Article 20: Teachers
  31. DT5420
    DT: Cyprus: double taxation agreement, Article 21: Students and trainees
  32. DT5421
    DT: Cyprus: double taxation agreement, Article 22: Government income
  33. DT5422
    DT: Cyprus: double taxation agreement, Article 23: Income not expressly mentioned
  34. DT5423
    DT: Cyprus: double taxation agreement, Article 24: Elimination of double taxation
  35. DT5424
    DT: Cyprus: double taxation agreement, Article 24A: Excluded persons
  36. DT5425
    DT: Cyprus: double taxation agreement, Article 25: Non- discrimination
  37. DT5426
    DT: Cyprus: double taxation agreement, Article 26: Mutual agreement procedure
  38. DT5427
    DT: Cyprus: double taxation agreement, Article 27: Mutual agreement procedure
  39. DT5428
    DT: Cyprus: double taxation agreement, Article 28: Territorial extension
  40. DT5429
    DT: Cyprus: double taxation agreement, Article 29: Entry into force
  41. DT5430
    DT: Cyprus: double taxation agreement, Article 30: Termination