Оговорки и заявления по Договору №:127 - Конвенция о взаимной административной помощи в налоговой области

Характер декларации : Декларации, Расторжения, Отступления
Статус на 20/09/2019

Кипр

Declaration 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.

ANNEX A – Existing taxes to which the Convention shall apply

Article 2, paragraph 1.a.i:
- income tax;
- corporate income tax;
- special contribution for the defence of the Republic;

Article 2, paragraph 1.a.ii:
- capital gains tax.

Article 2, paragraph 1.b.iii:
B. Tax on Immovable Property;
C. Value Added Tax.
Период результата: 01/04/2015 -
Cтатьях, посвященных : 2

Declaration 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.

ANNEX C – Definition of the word “national” for the purposes of the Convention

i. any individual possessing the citizenship of Cyprus;
ii. any legal person, partnership or association deriving its status as such from the laws in force in the Republic of Cyprus.
Период результата: 01/04/2015 -
Cтатьях, посвященных : 3

Declaration transmitted by the Embassy of Cyprus in Paris to the Secretariat General of the OECD on 12 October 2018 - Or. Engl.

Declaration on the effective date for exchanges of information under the Multilateral Competent Authority Agreement on Automatic Exchange of Financial Account Information.
Период результата: 12/10/2018 -
Cтатьях, посвященных : 28


Источник: бюро Договоров на http://conventions.coe.int - * Disclaimer.