The International Tax Planning Association
Cyprus
 

Jurisdiction Editor: Christos Mavrellis

 
  • Assocations and Foundations Act, 1972
  • Capital Gains Tax Law (as amended, 2008)
  • Companies Law Chapter 113 (as amended, 2007) (2004 & 2007 amendments shown in Greek)
  • Income Tax Law, 2002 (as amended, 2007)
  • International Collective Investments Schemes Law 1999 and 2000
  • International Trusts Law, 1992
  • Partnership and Business Names Law
  • Special Contribution for the Defence Laws, 2002 (as amended, 2007)


Tax Treaties
  • Austria
  • Austria - Final Protocol
  • Belarus
  • Belgium
  • Bulgaria
  • Bulgaria - Final Protocol
  • Canada
  • China, People's Republic of
  • Croatia
  • Czechoslovakia
  • Czech Republic
  • Czech Republic - Protocol
  • Denmark
  • Egypt
  • France
  • France - Final Protocol
  • Germany
  • Germany - Final Protocol
  • Greece
  • Hungary
  • Hungary - Final Protocol
  • India
  • Ireland
  • Italy
  • Italy - Final Protocol
  • Kurkystan
  • Kuwait
  • Lebanon
  • Former Yugoslav Republic of Macedonia
  • Malta
  • Mauritius
  • Moldova
  • Montenegro
  • Norway
  • Poland
  • Qatar
  • Romania
  • Russian Federation
  • San Marino
  • San Marino - Protocol
  • Serbia
  • Seychelles
  • Seychelles - Protocol
  • Singapore
  • Slovenia
  • South Africa
  • South Africa - Final Protocol
  • Sweden
  • Syria
  • Tajikistan
  • Thailand
  • Thailand - Protocol
  • Turkmenistan
  • Ukraine
  • United Kingdom
  • United States
  • Uzbekistan

Tax Treaties – Pending entry into force
  • Luxembourg - to follow
  • Spain - to follow


Tax Treaties – Pending – not yet signed
  • Russia – Protocol – to follow

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