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ΕΠΙΣΗΜΟΣ ΕΦΗΜΕΡΙΣ ΤΗΣ 26ης,
ΦΕΒΡΟΥΑΡΙΟΥ
1982
, , '
'\~\'\ .
200
!ο
the territorial.
wa~ers
of
9yprus;',wμich Ι
a"
~esi,dent
of the .C<?ntracting State
ίη
ιη
accordance wIth Illternattonal law,:,p-as
, whIch 1he has a habltual
abod~.
been or may hereafter be
design~'ted,
(c) l'f ".:he
~asahaJbi:tua~ a!b~e lη
both
under the laws of Cyprus ,concerniQg '
,αι~
rContra,ctlng States or
ιη
nather
<;>f
them,
Continental Shelf, as an area. within
\\ιhichhe
!shall be deemed to be a 'resldent of
the
ήghts
of Cyprus with 'respect
td': th~
theOontracting State
σί
wthich he is
sea bed and sub-soil and \their natural
a national.
resources may be
exercised; ',~
"
\ .,
(d) Jf , he is a
nat~?nal οί
both Con'tracting
(ο)
the terms "a Contracting State"and"the
States or
α~
.nelrther
οί
,them,
t~e comρe-
other Contracting State" mean
Rό~anΙa .
tent
authorιtles
af the
~ntractlng
Stares
and Cyprus as the context requires;
shaιJιlsettle
the ques'tlOn by mutual
(d) the term "person"
cοmΡήses
a physical
agreement.
. .
or . juridical
~rson
and any other body
Ι
.
Where by
r
eason
οί
the
p.rC?Yl~~ons..
?f
par~·
ο(
perso,ns;,
.
"
,
. graph. 1 a
ι>erson 'O~he~ ,
tha~an~~dlvldual ~$
(e) the term
~'com~any'" .~eans '
any bo.dy
,~ ,
resIdent
θί ,bo~hContr-actl~~>Stat~, 1!heη.ι~
corporate lncludlng a JOlfitt company
ιη-
shall. be
deeme~ Ιο
?e a. resIdent
οί
the
<λ?η
corporated under the Romanian law or tradtlfig
Sιtat~ 1 '~ .
whIch lts place
σί
effeotlve
any
erιtity ,
which is . treated as a body
~an~geme~t
IS
sltuated:
'
corpotate for tax 'purposes; .
ArVlcIe 5
(ί)
the terms "enterprise
οί
a Contracting
PER'MANENT BSTABLISHIMENT
State"
~nd "enterpήse οί th~
other
1. For the
pu~poses οί ,~hi,s
Convention the
Contra?tlng
S~te"
mean,
reS'p~tlvely,
an 'term"
p~rmanent estaJblί~hment
"means a fixed
enterprι~ carrιed οη
by' a resIdent of. a · place
Οίί
bU'siness through wh,ioh t'he business
Con!ractlngState
~d
an enterpnse
df
Ithe enterpri,se is wh01,ly or
pa,rιtIy ca'rrιied οη.
carned
?η
by a. resIdent of the other
2. Tihe term "permanent estaJblishmC1.1t" shall
ContractIng State,
.
Ι
d
. ' 1'1 .
. .
() h
".
Ι"
lnc u e especla ·
Υ
.
g t e term natlOna means;
(a) a place of management·
(ί)
an>, individual
pos~essing
the citizen-
('b) a branchI ;
,
shιp οί
a
ContractιngState;
(ο)
an office;
(ίί)
'any legal person, partnership and
(d) a factory;
3iSsociation deriving its status as such
(e) a workSihop;
from the Iawin force
ίη
a Contract-
(If) a mine,a quarry, . an oil or gas weH or
ing State;
any other pIace
οί
extraction
οί
natural
(h) the term HintematIonal traffic" meansresou!rces; ,
any 'transport by a ship
ot
aircraft or Iand
(g) abni1ding site or oonstruction or instal-
vehicle operated 'by 'an enterprise which
IlatJionproject
σther
vhan that referred
has its pIace of effective management
ίη
to
ίη
paragraph
3'
(g)
οί
this
Aιrticfe,
a Contracting State, except when such
whioh exists for moreth'an twelve months.
~raffic
is operated so!ely
,bet~een
.places
3. The term "permanefitt estabHshment" s'hall
ιη
tlle other Contractlfig State,
ηοΙ
be deemed
Ισ
include:
(ί) t~~ ~erm "compet~nt auth~ήtΥ" m~a~s:(a)
t,he u.se
οΙ
faci1itie.s solel!y ' for
'~he
pur-
(1)
ιη
the. caseof
Ro~anla,
the ;MInIster
.
'ρose οί
storage, diS'pIay or deltveryof
οί Flna~ce
or hIs
authorιsed
re-
goods or merchandise belonging to the
.. presentatIve.
. .
enterpris'e;
(11)
ιη
th.e case
σf ~yprus, t~e
M'lnls1et'
('b) -the maintenance
σf
stock of goods
nr
σf Fl~ance
or hts anthonsed .
repre~merohand~se
b'e!lOngi:ng to the enterprise
sen~tlv~.
'
..
soιlely
for the purpose
οί
'storage, display
2.
Ιη
the appIlcatlOn
οί
this Coi1ven1:lOll by a
or de1ivery;
Contracting State, any term
ηοΙ otherwi~e
defined
(c) the maintenance
οί
asitock
σf gσods
or
shall, unless the context otherwise requlres, have
merchandise bel'Onging to the enterprise
the meaning which
ίι
has under the Iaws
σί
that
sσlelyfor
th'e pU'I1pose
οί
processing
by
Contracting State relating ,tothe taxes which are
another enterprise; ,
the subject
οί
this
Conventiσn.
(d) -the
maιintenance
of a f,ixed pl'ace
οί
Article 4
bnsiness soleIy for ·the pu'rpose
οί
pur-
FI'SCAιL
OOMIOILE
ohasin$
ga~ds
or.merchandi'se, or for
col rlect1ng
ιnfοrmaι.Η~n,
fpr the enter–
priS'e;
1. For the
pu~poses σί
this
COηventίοή,
the
term "resident
οί
a Contraoting State" means
any person
whσ,
under 1Jhe 'law
of
that State,
is liableto
taxaιtIion
therein by reason
σί hi~
domicile, 'residence,place
οί
management or any
other
crίteήοη
ofa similar nature.
2. Where by reason
σί
the provisions of para–
graph 1 an
individuιal
is a resid'ent
οιί bσth
Cσntract,ing
Sta1es, then this case shal1 be deter–
mined
ίη
accordance wj:1Jh the followingru>les;
(a) He shaH be deemed tobe ,a resident
οί
:the Contracting State
ίη
wb,ichhe has
a permanent 'home availa:ble to 'him.
If
he h'as a permanent home
avai'laιble
to
Ihim
ίη
both Contracting States, he
s'haίl
be deemed to
:be
a resident
σf
the Con·
tracting State with
whi~h
his persona]
and economic relati'ons are c]osest (centre
σί
vital interests).
(b)
If
the Contracting State
ίη
wh'ich he
has his centre
οί
vital interests cannot
be determined, 'Or ifhe h'as
ηο
permanent
hσme
availa!ble to h,im
ίη
either Con–
tracting State, 'he shall be deemed to be
(e)
tιhe
maintenance
οί
afixed pIace
οί
. business S()ileIy . for the p.urpose afadver–
tising, for
sυΡΡΙΥ οί
information, for
scien'tific researoh or
fors.i,mίla'r activi~ies
W1hichhave a
prepaιratory
or auxiHary
charac1er, for the enterp'rise;
(ί)
,the m'aintenance
οί
'a
ίίχω
place of
'business solely for any com,bination of
,acHvi,ties mentioned
;ίη sυ:bparag.,aphs
(a)
to (e) provi,ded thatthe overa,H activi,ty
ofthe
ίίΧΟΟ
pla:ce
οί
business
resultίng
from this combination is 'Of a
preparaιtory
or auxHiary character;
(g) an assembly project carried
ση
by an
enterprise
σί
a Contracting State
'ίη
con–
nection
wi~h ιthe delίvery
'Of machinery
or equipment from that State
Ιο
the
σther
ContraCiting State;
(h) the sa]e 'Of goods or merohandise
be~
longing to the
enterιprise
d,isplayed
ίη
the
fraιme οί
an occasi'Onal temporary
fair
σr exhilbitiσn
after the closing
σf
the
said fai'r
σr
exh'ibition.