Basic HTML Version
ΕΠΙΣΗΜΟΣ ΕΦΗΜΕΡΙΣ
ΤΗΣ ΚΥΠΡΙΑΙ<ΗΣ ΔΗΜΟΚΡΑΤΙΑΣ
·
Αριθμός
1757
Παρασκευη
26
Φεβρουαρίου
1982
199
·
Αριθμός
370
CONVE.NTION
BETWEEN
ΤΗΕ
GOVERNMENT OF
ΙΉΕ
SOCIALlST
RBPUBLIC OF ROMANIA
ΑΝΌ ΤΗΕ
GOVERiNMENT
OF
Τ'ΗΕ
REPUBLIC OF CYPRUS
,
FOR
ΤΗΕ Α
VOIDANOE OF DOUBLE
ΤΑΧΑΤΙΟΝ
AND
ΤΗΕ ιPREVENTION
OF FlOOAL BVA'SION
WITH
RESPECT
ΤΟ
TAXES
ΟΝ
INCOME AND CAPITAL
,
The Government of the Socialist
Repιrblίc
of Romania
arid
the
Gοveιηment
of the Repu'blic
σf
Cyprus
desiήng
to
promσte
and strengthen the economic relatJions betweenthe two countries
οη
,rhe
'baSis
σf respectίng
the principles
σf
independence and
nationaJ
sovereignty, equality jn
rights,
reciproωl
advanta:ge and non-intel!ference in domestic matters, have decided
Ιο
concl'ude
the Convention for the Avoidance
oιf
Double Taxation and the P,revention of Fiscal Ev.asion
with Respect to Taxes
οη
Income and
CaιpίαιΙ
i
For this purpose they have agreed
υροη
as; fol1ows :
PERSONAL SCOPE
This Convention sh'3!ll apply to persons who
are
resideπts σf
one
ΟΓ bσth
of the Contract·ing
States.
(b)
ίη
the case of Cyprus:
(ί)
the income tax;
(ίί)
the special contribution;
(ίίi)
the capital gains tax;
(hereinafter referred to" as "Cyprus
tax")
.
Article
2
4.
Th.is Convention shall also apply to any
identical
ΟΓ
substantially similar taxes wh.ich are
.
ίmposed
after the date of signature of this
Τ
AXES COVERED
ΒΥ ΤΗΕ
CONVENTION · Convention
ίη
addition to,
ΟΓ ίη
place
οί,
the
1.
This Conventien shall apply
ιο
taxes
οη ίη-
. existing .taxes. The
compet~Dt authοήtίes
of the
come and
οη
capital
imρosed οη
by one of the •
qon~~actlng
States sha}l notlfy to each
ot~er
an,y
Contracting States
ΟΓ
by its administrative terri-
~ slgDlflc~Dt chan~es
whIch h3Jve been made
lη
theIr
torial units
ΟΓ
local
Αuthοήties,
irrespective of
Ι
respectIve taxatlOD Jaws.
the manner
ίη
which they are Jevied.
Article
3
GENERAL
DEFlιNITION
2.
There shall be regarded as taxes
οη
income
and
οη
capital all taxes imposed
οη
total income, '
οη
total capital,
ΟΓ οη
elements of income
ΟΓ
of
capital including taxes
οη
gains from the aliena–
1.
Ιη
th.is Convention, unless the context
ι
otherwise requires:
tion of movable or
immσva1ble
property.
3.
Theexisting taxes to which the Convention
shall
ap~ly
a.re
ία
particular: .
'
Ι ,
(a)
lη
the case of Romanla:
!
(ί)
tax
ση
incomes derived by individuals
Ι :
and corporate bodies;
Ι :
(ίί)
tax
οη
the profi1ts of joint companies
Ι
constituted with the participation of ,
Romanian economic organisations
i
and foreign partners;
ι
(iίί)
tax
οη
income rea1ised from agri-
ί
cultural activities;
hereinafter referred to as "Romanian
tax")
(a) the term "Romania" used
ίη
a geogra–
phical sense, means the territory of the
Socialist Repu:bJic of Romania including
the territorial sea and the continental shelf
as well as any other area beyond the
territorial waters of Romania where
Romania exercises sovereign rights
ίη
accordance with the international law
and with its own law concerning the
exploration and exploitation
οί
natural,
biological and mineral resources existing
ίη
the sea waters, seabed and
ίη
its
subsoil;
(b) the term "Cyprus" means the Republic
of Cyprus, and includes any area adjacent