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ΕΠΙΣΗΜΟΣ ΕΦΗΜΕΡΙΣ ΤΗΣ 9ης IΟΥΛIΟΥ
1982
atWete
ίη
his capacity as such
ίη
a State accrues
ηοΙ Ιο
the entertainer or athlete himself but
Ιο
another person, that inoome,
notwiιthstandιing
rhe
provisions
σf
Articles
7,
15 and 16 s:haJ1
be
taxable only
ίη
the other State,
ίί
that o'ther
person, is
supρorted
substaniia1ly by public funds
οί
that other State itself, a
ter~itorial auιthority.
a poJitical subdivision, a local authocity, a statu–
ιοσ
body or a resident of that State.
ARTICLE
19
PENSIONS
1.
Su'bjecι Ιο
the provisions
οί ρarn.graph
2
of
Article
2U,
pensions and other simila'r remunera–
ιίοη
paid
to
a resident
σf
a State
ίη oonsidera'tιΪon
οί
past employment shall be taxable only
ίη ιhat
State.
2.
Notwith'Standing the proViisions
οί
para–
graph
1,
pensions and other payments made
under the s'ooial
seculΊity legί'SlatJion
of
a State
sllaJl
be
ta~able
only
ίη
that State.
ARTIClJE
20
GOVERNMENT SERVIOE
). (a)
Remunera~ion,
oVher than a pension,
paιid
by a State or a
polιitical sιubdJiviSlion
or a
lσαιΙ
authority thereof, or by a sta·
tUJtory body thereof,to an indiividual
ίη
respect
οί
ServliceS rendered to that
Staιte
or sU'bd;lvlsion or aUJthoI1ity or
'sVatutΌry
'body shall be tax'3!ble only
ίη
that
Staιte.
(b) However, suoh
remυιΠeratίοη
shall be
ltaxa)ble only inthe dVher S'tate
ίί
the
Iserv,iceS are rendered
ίη
that
SItate
and
ιhe
'iD'dividual i's a resident
οί
tha!t Stalte who:
(ί)
is a na1Jional
οί
that State; or
('ί:ί)
did
not
become a
residenιt
of
that
S'tate solely
ίor
the
Ρuιφσse οί
render–
ing the seMces.
2.
ΑηΥ
pension
ρaid
by, or oat
οί
funds creat–
ed by, a State or a politica1 sudJbivision or a local
aU'thority thereof, or by a statutory body thereof,
Ιο
an indivi'dual
ίη resρect οί
serv,ices rendered
Ιο
that S'tate itself, a tervi1torial
auIthor~ty,
a
poIιί.ti
oal subdivision, a looal authority, a statUitory body
or a
resιident οί
that State.
3. The
pro~isions
of Article 16, 17 and
19
sh.all apply
ιο
remuneraNon and pensions
ίη
respect
οί
sery.ices rendered '
ίη
conneetJion with
a
busin~ss ίη
that State itself, a territorial autho–
ri'ty. a political
subdivi~ion,
a local
authoJ1iιty,
a
statutory body or a resident
οί
tha1t State.
ARTICLE 21
STUDENTS
1. Payments which. a studeot or bu,siness ap–
prentίce
who is or was immediately before visiting
a State a l'esident
οί
rhe other State and w'ho is
present
ίη
the f.irst-mentioned State solely for the
purpose
οί
h:is
eduoaιtioo
or
traίn!ing
receives
ίor
the purpose
οί
his maintenance, educa:tion or
training shall
ηοΙ
be
taxed
ίη
tha'l State, provided
th'at such payments arise from sources
ouιtslde
that S'tate.
2. Notwithstanding the provisions
οί A,rtιicles
]5 and 16, remuneration which a student or bu–
"ί
ne""
apprentίce
who is.
σΓ
was immedi3Jtely be–
for~
visiting a State, a resident
οί
the other S'tate
and who is present
ίη
the first-ment·ioned State
solely for the purpose of his education
ΟΓ traιί.n
ing.
deήves ίη resρect
of
services rendered
ίη
the
fίrst-mentioned
State shall
ηοΙ
be
taxed
ίη
the
first-menrioned
Sιate.
provided tha't such services
are in connection with his education or training
or that the remuneration of such services is ne–
cessary
tΩ
supplement the resources avaiJabJe to
him for the purpose of his maintenance.
ARTICLE 22
TEAICHERS AND RESEA,RG.lERS
1.
Rem.uneration which a teaoher or a
re–
searcher who is
οχ
wa.s
immedιia'tely
befure vis.it–
ing a St:ate a
resιident οί
the dtber StaJte, and
wbo
is presen't
ίη
the first-men!tioned State solely fur
lohe purpose
of
teadhIing or
engagίng ίη
research,
deI1ives
ίη
respect
οί
such
adtiv~tJίes
shaJI
ηοι
be
taxed
ίη
that Sta!te
foι'
a period
ησΙ
exceeding two
years.
2.
The
p,ro~iS1ionS οί paιragraιph
1
sιhall
not
apply
to
remunerati:on deviYed
ίη
respect
οί
re–
search undefltaken
ηοι
int'he
puιbl1ic
in1terest bu,t
Pl1imarily for vhe priva:te benefit
οΙ
a speoific
person or persons.
ARTICLE 23
OTHER INCOME
1.
Item's
σί
inoome
of
a
resιident
of
a State,
wherever arising,
ηοΙ
dea1t
wiιth
in
the
fσregoing
Articles
of
tJhιis Oonvenιtion
shaH
be taxable only
ίη ~hat
S'tate.
2.
'Dhe proviSioDS
οί
pamgraph
1
shaIl
ησΙ
apply
to
inoome, oIther tihan inoome
froιn
im–
movable propeI1y as defined
ίο paιragrap'h
2
οί
AI1~icte
6,
ίί
t'he recipient
οί
suoh inoome, being
a resident
οί
a Sta!te, carries
οη
bus[ness
ίn
the
αυher
State tJhro'Ugh a pennanent
esta!bl!ίshment
si,tuated th'erein, or perform'S
ίη
Vhat other State
independent personaI services from
a
fixed base
situated therein, and the l1ight or property
ίη
respect of wmch the inoome
is
paιid
is effectively
connected with such permanent
eS~a!bJιishment ΟΓ
fixed b3!se.
Ιη
such case the provisions
σf
Atbiol'e 7 or Article 15,
a:s
t'he oa'se may
be.
shaIl
appIy.
ARTICLE 24
CAPITAL
1.
CJapiItal represented by immovable property
referred to
ίη
Articl'e 6, owned by a residenJt
οί
a Sta'te and
sιi'tua'ted
in the other S1a'te, may be
taxed
ίη thaιt
other State.
2. Capi
1
t'a1 represented by moV'able property
forming part
οί
the business
pro~rιty σf
a per–
manent
esιta:b1isιhmeD!t
whioh an
eηteφn.'se οί
a
Slta!te has
ίn theσther
State or by mova!ble pro–
perty pertaining
Ιο
a fixed base
avaιHable
to a
res~ident οί
a S'ta't'e
ίη
1Jhe dther State for the
ΡUΓ
pσse σί ρeJ.1~orming indeρendent
person Ia1
sefV!ίces
may be taxed
ίη tιhaJt
other State.
3. Capital represented by
shιips
and
aιircraft
οΡeJ1a:ιed ίη
intema'tiiJonal
t~afffic
and by
moνaιble
property petvaJining
to
the operaJtion
σf
such ships
and aircraft
sιhal1
be taxable
σηΙΥ ίη
the State
ίη
wlιich ύhe
place
σί
effective management
of
the
enιterprise
i:s
sιiwa:ted.
4.
Αll
other elements
οί
capita:l
οί
a
resίdent
οί
a S'tate s'h!a]] be taxa,ble
ίη thraιt
S'tate.
ARTICLE 25
ΜΕΤΗΟΟ
FOR ELIMINATION
OF DOUBLE
ΤΑΧΑΤΙΟΝ
1.
Double taxation shaH be avoided
ίη
the
following manner:
Α. Ιη
the case of Cyprus-
(a) Therc shall be al10wed as a credit
again ~ t
Cyprus tax payable
ίη resρect
of
any item
οί
income
deήved
from, and
any item
οί
capital situated
w~ithin
France. the Frenchtax paid under the
]aws of France and
ίη
accordance
w~th
this Agreement. The credit shall
οοΙ,
however, exceed that part of the Cyprus
tax. as computed before the credit is
given, which is appropriate to such 'items
of income or
αιρίαιl.