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522
ΕΠΙΣΗΜΟΣ ΕΦΗΜΕΡΙΣ ΤΗΣ 4ης IΟΥΝIΟΥ
1982
Article 5
Paragmph
3
οί
A1iticle
28
of
the Conven–
Ηοη
is deleted and
replιaced
by the foHowing:
.'
OΙaims
for
refund
ΟΓ
credlts aTliS!ing
ίη
accordance
WiιtJh
th,is Oonrvention
ίη
respect
οί
any tax payaible by residents
of any of the Oontraotnng States referring
11:0
the periods commencing
οη ΟΓ
after
1st J,anuary 1970 and u-ntH
Ιhe en1t,Γy
into
force
οί
this Conv'ention m1ay be lodged
within two years from the
enιt'ry ίηΙο
for'ce
οΙ
this Convention" .
ιAl"ticle
6
1. This
Ρrlοtοcαl
shaH form an inJtegral
parit
αί
the
Conνen1tion
signed at
Νίcαsίa οη
24th April, 1974, shall be
ra,ι'1fli ed
and t!he
instrumenιt's οί ra1tΪ'fica:tion
shall be exch'ang–
e,d at Nlcosla as
SOOll
a's Pos!si,ble.
2. This Protocol shaH
entIer
into fOTCe
οη
the
daιte οί th'eexch'anιge οί
instrurnents
οί
For the
.Qoνernιm,enιt σί
the
Repub'lic
οΙ
Cypru's,
CH,HADJIMNAYIOroU,
(
Dίreισtοr-:Gener'al,
Minis'try
οί
Finance)
Mr. Director-General,
raltification and its
provisionιs sh,aι1l haνe
effec,t
ίη
respect
οί
inco.m,e ass'ess'a,ble for
any
taxa ,ble period commencing
οη
or afiter
th'e
'11St
JanιuιaTy,
'1914.,
3,
Claims for refun1d
ΟΓ eιreilits ariS1ίng ίn
acciO'rdance
wΨth
th'is
ProtόcόlI ίn
resp'ec,t
οί
any t:ax
payabιle
by _
resid'enιtιs σί
ellt!her
οί
the
COnJtracting
SΙΙa1es
referring
ίΌ
tJhe periods
beginning
οη
or a;fter Hre 18
1
t
Jιanαaιry,
1974,
anιd unιtil
tJhe
enItιry
into furce
οί
this
Pro–
tocol Ishai[ b;e lodg'ed W1ilth\in two
yeιars
from
the dlarte
σί enιt'ry ίηύο
force
οί
this Protocol
or
frιom
th,e
d'aιte
the t'ax wa'5
charιged, wιhich
eν
er :'5 l'a t'er .
:Ιn wi~tneSlS
'whereof
Ιh'e
unders
l
1gned, duly
a'ubhor'ΪιZeιd
th:ere't'o, hlave signed the present
P'roltoιco1.
rDone
ίn
duplic,ate at Nicosi'a, tlhlis d'ay
οί
Οσιο:ber
7, 198.0,
ίη
the
~t'aHaιn
and Engl'i&h
1
angu
l
3Jg,e'S,
bαth texιts beιin:g e
i
quaιl1y
aut'ho–
ni1talbive.
Ιn
ca'Se
οί
any d'i,ve'rgence
οί
in1ter–
Ρ'ret'aιtΊlΟn
tJhe
Engil1iιsh te~ Sιh'a[:l
prevaJil.
For th,e
Gov'ernιme'lllt
of ·t'he
Re:poulblic
οί
Ita;ly,
GIORJGI.o
SΠΈ1Α
-
AιNΊΌιNιIINfI,
(AιmbaSSia,d'OT)
Ι haνe
the honour to refer to the Protocol signed today at Nicosia arnending the
Conνention
between
Cyprus and Italy for the
aνoidance
of double taxation and the prevention of fiscal evasion with respect to
taxes
οη
incorne, with Protocol, signed at Nicosia,
οη
24th
ΑΡΓίl,
1974, and to propose,
οη
behalf
of the Governrnent of the Republic of Italy :
(α)
that, with reference to paragraph 3 of Article 7 of the Convention, t11e expression " expenses
which are incurred for the purposes of the perrnanent establishrnent" rneans the expenses
directl)' connected with the activity of the perrnanent establishrnent :
(h )
that, with reference
Ιο
Article 8 of the Convention, an enterprise of a Contracting State
deriνing
profits frorn the operation of ships
ΟΓ
aircraft
ίη
international traffic shall
ηοΙ
be subject
Ιο
any
local incorne tax irnposed
ίη
the other Contracting State ;
(c)
that, with reference
Ιο
paragraph
ι
of Article 25 of the Convention, the expression " notwithstand–
ing the rernedies provided by the national laws of those States " rneans that the rnutual agreement
procedure is not alternative with the national contentious proceedings which shall be,
ίη
any case,
preventively initiated, when the claim is related with an assessrnent of the taxes not
ίη
accordance
with the Convention.
Ι
have furtherrnore the honour to propose that the present Note and Your reply, confirrning
the acceptance by the Governrnent of Cyprus of the
aboνe
proposals, shall be regarded as constituting an
agreernent between the two Governrnents concerning the rn1tte is above rnentioned.
Ι
avail rnyself of this opportunity to extend to You, Mr. Directo c'-General, the assurance of rny highest
consideration.
Nicosia, 7 October 1980.
The Director-General,
Ministry of Finance,
Nicosia.
Excellency,
The Arnbassador of
Ι
taly,
(Giorgio STEA-ANTONINI)
Ι
have the honour
to
acknowledge the receipt of Your Excellency's Note of this date which
reads as follows :
" 1\'lr. Director-General ,
Ι
have the honour
Ιο
refer
Ιο
the Protocol signed today at Nicosia, arnending the Convention between
( ' }'prus and Ital)' for the avoidance of double taxation and the
preνention
of fiscal evasion with respect
ιο
taxes
οη
income , v.ith Protocol, signed at Nicosia,
οη
24th
ΑΡΓίΙ,
1974, and
Ιο
propose
οη
behalf
of the
Goνernment
of the Republic of Italy :
(α)
that, with reference to paragraph 3 of Article 7 of the
Conνention,
the expression "expen–
ses \\'hich are incurred for the purposes of the perrnanent establishrnent" rneans the expenses
directl~'
connected with the
actiνity
of the perrnanent establishment ;
(h )
that , \\'ith reference to Article 8 of the Convention, an enterprise of a Contracting State deriving
profit s from the operation of ships
ΟΓ
aircraft
ίη
international traffic shall not be subject
ιο
any
local income tax irnposed
ίη
the other Contracting State ;
(c)
that , \\'ith reference to paragraph
ι
of Article 25 of the
Conνention,
the expression " notwith–
standing the remedies
proνided
by the national laws of those States" rneans that the mutual
agreement procedure is not
alternatiνe
with the national contentious proceedings which
shall be ,
ίη an~'
case,
preνentiνely
initiated , when the clairn is related with an assessment
of the taxes not
ίη
accordance \\,ith the
Conνention .