Reservations and Declarations for Treaty No.127 - Convention on Mutual Administrative Assistance in Tax Matters

Nature of declaration : Reservations
Status as of 21/09/2019

Cyprus

Reservation contained in a Note verbale from the Permanent Representation of Cyprus handed over to the Deputy Secretary General of the Council of Europe at the time of signature of the instrument, on 10 July 2014 - Or. Engl., and confirmed in a Note verbale from the Permanent Representation of Cyprus, dated 16 December 2014, deposited with the instrument of ratification on 19 December 2014 - Or. Engl.

Pursuant to Article 30, paragraph 1.a, of the Convention, the Republic of Cyprus will not provide any form of assistance in relation to the following taxes of other Parties described in Article 2, paragraph 1.b:

Sub-paragraph b.i: Taxes on income, profits, capital gains or net wealth which are imposed on behalf of political subdivisions or local authorities of a Party;

Sub-paragraph b.ii: Compulsory social security contributions payable to general government or to social security institutions established under public law;

Sub-paragraph b.iii: Taxes in other categories, except customs duties, imposed on behalf of a Party, namely:

A. estate, inheritance or gift taxes;
D. specific taxes on goods and services such as excise taxes;
E. taxes on the use or ownership of motor vehicles;
F. taxes on the use or ownership of movable property other than motor vehicles;
G. any other taxes;

Sub-paragraph b.iv: Taxes in categories referred to in sub-paragraph iii above which are imposed on behalf of political subdivisions or local authorities of a Party.
Period covered: 01/04/2015 -
Articles concerned : 30

Reservation contained in a Note verbale from the Permanent Representation of Cyprus handed over to the Deputy Secretary General of the Council of Europe at the time of signature of the instrument, on 10 July 2014 - Or. Engl., and confirmed in a Note verbale from the Permanent Representation of Cyprus, dated 16 December 2014, deposited with the instrument of ratification on 19 December 2014 - Or. Engl.

Pursuant to Article 30, paragraph 1.b, of the Convention, the Republic of Cyprus will not provide assistance in the recovery of any tax claim, or in the recovery of an administrative fine, for all taxes.
Period covered: 01/04/2015 -
Articles concerned : 30


Source : Treaty Office on http://conventions.coe.int - * Disclaimer.