Page 1147 - MAIN

Basic HTML Version

ΕΠΙΣΗΜΟΣ ΕΦΗΜΕΡΙΣ ΤΗΣ 26ης ΝΟΕΜΒΡΙΟΥ
1982
1065
(b)
ίη
the case of the Repub1ic of Cyprus:
the income tax. the capital gains tax, the
special contribution to t-he retugee relief
fund and fhe immovable property taxes.
2.
This Convention
s'h~lI
aIso
apρly
to any taxes
and levies substantially similar to those specified
ίη
paragraph
1
whichare imposed after the date
οί
signature of this Convention
ίη
addition to, or
ίη
'place
οι
the exisHng taxes and levies.
Article 3
General Definitions
1.
For the purposes of this Convention the
terms mentioned below shall have the following
meanίng:
(a) "a Contracti.ng State" means. as the context
requires, the
υηίοο
of Soviet Socialist Re–
publίcs
(the USSR).
ΟΓ
the Repu'bIic of
Cyprus (Cyprus);
(b)
"person" means a IegaI person
ΟΓ
a physi–
caI person;
(c) "jnternational traffic" means
aoy
transpor–
tation of load and 'passengers by any means
of
transρort
between pIaces located
ίη
different Contracting States.
If
the trans–
portation takes pIa'Ce
οηΙΥ
between pIa'CeS
located
οη
the territory of one Contracting
State
ίι
shaIl
ηοΙ
be
deemed to ;be interna–
tiona'l traffic;
(d)
"coιnpetent
authorities" means :
(ι) ίη
the case
of
the USSR - the Ministry
of Finance of the USSR
ΟΓ
its aut,ho–
rised representative;
(2)
ίη
the case of Cyprus - the Minister
οΙ
Finance
ΟΓ h~
autohorized re–
,presentative.
2.
Ιη
the
aρplication
of this Convention by the
Contracting States any tenn
ηοΙ
otherwise defined
ίη
this Convention shall, unless the context other–
wise requires, "have the meaning whioh
ίι
has uuder
the laws of the
Contractίng
State which imposes
tlle taxes
ίη
conformity with this Convention.
Article
4
Prσfits
of a ,Permanent Esta'bIislunent
1.
Prolits derived
ίη
a Contracting State by
a resident of the other Contracting State shaH
be
lίableto
taxa'tion
ίη
the
first-mentίooed
State only
if they are derived through a permanent establish–
ment located therein and
οηΙΥ Ιο
the extent which
is attributable
10
the activity of suc'h permanent
establίshment.
2.
Ιη
the
determίαatίοn
of the profits of a per–
manent establishment there shaH be deducted
expenses whioh 'are incurred for the
puφoses
of
the permanent estabIis'hment, including executive
and
~eneral
administrative expenss, whet,her
ίη­
curred
ίη
the country of residence or abroad.
3.
For the purposes of this Convention the term
"a permanent esta'blishment" means an agency,
an office
ΟΓ
any other fixed place of business
through which a resident of a Contracting State
carries
οη
business
ίη
the other Contracting State.
4.
Notwithstanding the provisions of paragraphs
1
and
3
the
follσwing
kinds
οί
activity shall not
be deemed as ·being carried
οη
through a per–
manent establishment:
(a) construction and assembly works perform–
ed
during a period of time not exceeding
twelve mon'ths, inc'luding the performance of
control over the construction of an object
στ
of any assembly wor:ks.
Ιη
cases where
such works are performed
ίη
accordance
with the programmes of intergovemmental
co-operation, the com'petent aut,horities of
th.e
Contracting States may, by mutual agree–
ment extend the twe)ve-month period
ίη
cases when they deem
it
neccssary;
(b) purch'a'se and
maιinrenaoce οΙ
goods and
merchandise, including t'he performance
οί
storage opera'tions. and
delίvery οΙ
goods
and merchandise;
.
(c) conclusion
οί
contracts t,hrough an agent or
any other authorised .person acting as a
trustee
ΡΓ οη
any other written authoriza–
tion
ίί
such
activi~
is
ιbeyond
the ordinary
course
οί
his business;
'(d) display
οί
goods and merchandise, exhibition
οί exh~bits
as wellas
oρerations
connected
with their saIe after the exposition;
(e) 'advertising, collecting and disseminating
informa'tion, marketing and other
simίlar
activity
οί
a preparatory or an auxiliary
'Character;
(f) performance of planning, development and
scientific research works (incIuding joint
works), engineering, testing of samples of
goods, machines and equipment, technical
servicing of machines and equipment, jf
tbΊS
servicing is of a
preρaratory
or an
auxίIiary
character
ιο
the main activity of a person;
(g) performance of several functions
lίsted
above, provided
thιat
this activity
ίη
the
whoIe is of a preparatory or
an
aux.iIiary
ohallacter
ιο
t'he main activity of a person;
(h) 'perfonnanoe
οί
other types
οί
activity (}f
a
preparatory or an auxiliary character to
the m'ain activity of a person.
5.
Α
resident of a Contracting State shaH not
be deemed
Ιο
have a
permιanent estaιblis'hment ίη
the other Contracting State ,by mere re'ason t'hat
he carries
οη
business
ίη
that other State through
a broker,
cοmmίssίΌn
agent
ΟΓ
any other agent
of an independent sta:tus, provided such persons
are acting
ίη
the ordinary course of their business.
6.
For the purposes of this Convention the fact
that a resident of a Contracting State controls or
is controlled by a resident of the other Contract–
ing Sta'te shall
η01
of itself be considered
Ιο
be
a reason for treating one of t-hem as a
peπnanent
estaJblishment
οΙ
the other.
7.
Τhe
provisions of this ArticIe shaH
ηοΙ
affect
exemption from taxation provided for by the other
articles of this Convention.
Article
5
Profits from
Ιη'terΠ'atίοηal
Traffic
1.
Profits derived by a resident of a Contract–
ing State from in'ternational traHic operations
shall
ηοΙ
be liable
Ιο
taxation
ίη
the other
Contracting State.
2.
If
the place of effective management of a
shipping enterprise is aboard a s'hip, then
ίι
shall
be deemed
Ιο
be situated
ίη
the Contracting State
ίη
which the home harbour of t'he
Sιhi,p
is situated
or, if there is
ηο
such home haI1bour,
ίη
the
Contracting State
σf
which the operator
οί
the
ship is resident.
3.
Τhe
provisions of this Article shall also apply
Ιο
profits derived from the partici:pation
ίη
a
ΡοοΙ.
a joint venture or
ίη
an internationral organization
engaged
ίη
the operation of international traffic.
Article 6
Roya"1ties
1.
Payments for copyrights and licences which
are received from sources
ίη
a Contracting State
by a resident of the other Contracting State shall
ηοΙ
be li'able to taxation
ίη
the first-mentioned
Statc.
2.
The tenn "royalties" as used
ίη
this Article
means payments of any kind received as a consi–
deration for the saIe
af,
usc of, or the right to
use: