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ΕΠΙΣΗΜΟΣ ΕΦΗΜΕΡΙΣ ΤΗΣ 9ης IΟΥΛΙΟΥ
1982
(ίί) ίη
the case
οί
Cyprus, the Minister
οί
Finance or his
authοήΖed
repre–
sentative.
2. As regards the application
οί
the Con–
vention by a State any term not defined therein
shall , unJess the context otherwise requires,have ..
the meaning which
ίι
has under the law
οί
that ,
State conceming the taxes
Ιο
which the Con–
ven tion applies.
ARTIGLE 4
RES]jI)ENT
1.
For the
ρυ rρoses
of this Convention, the
term "resident
οί
a StaJte" means any person
who, under the laws
οί
that State, is 1iable
Ιο
tax therein by reason
οί
his domici1e, residence,
place of management or any other cri,terion of
a similarnature. But this term does
ηοΙ
include
any person who is
J.iiιble
\to tax
ίη
that State
ίη
respect
οηlΥ
ofincome from sourcesin that
State
ΟΓ
capital situa:ted thereiD.
2.
Where by reason
οί
the provisions of para–
graplt
Ι aπ
individual j,s a resident of both
States, then hi s status S'hall be detennined as
follows :
(a) he shall be deemed
Ιο
be a
reιsident
of
the State
ίη
wh,ich he has a permanen.t
home avaHable
Ιο him ~
if he has a per–
manent home avaHable
Ιο
him
ίη
both
States, he shall be deemed
ιο
be a resi–
dent of the Sta:te with which Ihis personal
aπd
eoonomic relrations are closer (centre
of vital
interests)~
(b) if the State
ίη
which he has his
cenιtre
οί γίtaΙίηterests
cannot bedetermined,
or if he has
ηοΙ
a
perm'anenιt
home
available
Ιο
him
ίη
eH'her State, he
sιhalJ
be deemed
Ιο
be a resident of the State
ίη
which he has an
habriιtnal abode~
(c) if he has an 'h'abitual abode
ίη
both
States
ΟΓ ίη
neither of them, he sha:ll
be deemed
Ι'Ο
be
a resident of t;he State
of which he is a
national~
(d) if Ile 'is a national of both States or of
neither of them, the competent autho–
rities of the States shaH settle the
question by murtual agreement.
3.
Wllere by reason of the provi'sions of para–
grapll ] . a person other than an ind,ividua1 is a
I"esident of both States, then
ίι
shaJll be deemed
Ιο
be a resident of the State
ίη
whichits place
of effective management is
situat~.
ΑRΤΓCLΕ
5
PERMANENT ESTABLISHMENT
l.
For the purposes of thris Convention, the
teJ"m " permanent establishment" means a fixed
plac~
of
busίπ~ςs
through which the bu;siness of
an cnterprise is whoIJy or partly
caιrrιίOO οη.
2. Tll e term " permanent
establί shment" ΙΩ-
cludes especiaIJy:
(a) a place of
management ~
(b) a branoh :
(c) an office:
(d) a factory;
(e) a workshop, and
(f)
a mine, an
οί] ΟΓ
gas weJl, a quarry
ΟΓ
any other p]ace
σf
extraction of natura]
resources.
3.
Α
bu'ilding site
ΟΓ
construction
ΟΓ
jnstaHation
project constitutes a
ρermanent
estabHshment
on))" if
ίι
Ia.')ts more than twc]ve months.
·Ι
Notwithstandjng the preceding provis ions
of
ιΙΊί ')
Artjc)e the term
" ρermanent establί sh
men t" shall be deemed
ποΙ
to include :
(a) the use of
facilitιies
solely for the pur–
p,)se of sto rage. display
ΟΓ
deJivery of
goods or me:-chandi se be]onging to the
enterpήse;
(b) the
maintenaπce
of a stock
οί
goods or
merohand,ise belonging
tΌ
the enterprise
solely for the purpose of storage, display
ΟΓ
de1ivery;
(c) ,the ' maintenance of a stock of goods or
merchandise belonging to the eoterprise
solely for t'he purpose
οί
processing by
another enterpr:ise;
(d)
the maintenance
οί
a fixed place of
business solely for the
pυrρose
of pur–
chasing goods
ΟΓ merchaπdise
or of
cομectίng
information, for the enter–
prιse~
(e)
the maintenance of a fixed place of
business solely for the pu·rpose of car–
ryring
οη, ~or
the enterpr:ise, any other
activity of a
preparaιtory ΟΓ auxίIiary
character~
(ί)
the maintenance
ο!
a fixed
place
of
business solely for any com:bination of
aotivities mentioned
ίη sub-paragraιphs
(a)
ιο
(e), proVIided that the
oνeraH
activi1y of the fixed place of bus,iness
resulting from this comIbination is of a
preparatory
ΟΓ
auxi1ia:ry character.
5.
Notw;'thιStanding
the provisions
οί
pa'ra–
graphs
1
and
2,
where a
ρerson
- other 11han
an
a~ent
of anindependent
sιtatus ιο
whom par;
graph 6
apρlies
- is acting
οη
behalf
οί
an
en'tel"prise and has, andhabi·tually exeroises,
ϊπ
a State an
authοήtΥ Ιο
conclude contracts
ίη
the
name of the enterprise. that enterpr:iseshall be
deemed
ιο
have a permanent
estaιbliShment ίη
that State
ίη
respect
οί
any activiIties which that
person undertakes for t'he enterprise, unless the
activHies of such person are J.im;'ted
ΙΌ
those
menιtioned ίη
paragraJph
4
whioh,j,f exercised
through a fixed place of bUrsiness, would not
make this fixed place of business a Ipennanent
establishment under the provis'i'Ons of that para–
graph.
6.
Αη
enterprise shaH not be deemed tohave
a permanent estabHshment
ίη
a State merely
because ;,t carries onbusiness
ίn
thIat
Sιta.te
th'rough
a broker, general oommiss.ion agent
σr
any ot:her
agent of an
indeρendent
s'tatus, provided
~hat
such persons are acting
ίη
the ord'inary course
of th'eirbus:iness .
7.
The fact ,that a company which is a resident
of a State control s
ΟΓ
is controlled by a com–
pany which is a resident of the ' other ' State or
which .carries
οπ
bus'iness
ίη
tIh'at other State
(wheth~r
through a permanent
estaιbHshment'
or
otherwise), shalI
ποΙ
of itself constitute either
company a permanent establishment of' the
other.
ARTICLE6 ·
INCOME FROM
!rM'MOVABLE
PROPERTY ,
1.
Jncome derived by a resident of a State
from immovable property (including inoome
from agriculture or forestry) situarted
ίη
the other
State may be taxed
ίη
th'at ot'her State.
2. Tlle term "immova:bJe property" shalJ have
the meaning whjch
ίι
has under t'he law
οί
the
State
ίη
which the property
ίη
question is
situated. The term
Sιhall ίη
any case include
ΡΓσ
perty accessory
Ιο
,immovable property, livestock
and equipment used
ίη
agriculrture and forestry.
rίght s ιο
which the provisions of general law
respecting land property apply, usufruct of
immovable property and righ1s to vari'abJe
σΓ
fixed payments as consideration for the working
of.
ο)"
the right
Ιο
work, mineral deposits.
sO 'jrce~
and other na,tural resources; ships and
aircraft sllaJ] be regarded as immovable
ΡΓσ
perty.