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ΕΠΙΣΗΜΟΣ ΕΦΗΜΕΡΙΣ ΤΗΣ 9ης IΟΥΛIΟΥ
1982
667
ARTICLE 30
TERRITORIAL SCOPE
1. Thi,s Convell'tion s'OO11 apply:
(a)
ίη
t,he case of Cypru's,
Ιο
the terriioory
οί
~he Republ~ic
of Cyprus and
ιο
any area
beyond the terI1i1tori'al sea Which is,
ίη
aroordance wi,th the
ίnterαatiσηaΙ
law, an
area
wit,hιin
wh,ich Cypru's may exeroise
rigtrts with respeol
to
the Sea
~ters ,
the
Sea bed and the Sea sLIb-so.i1 as we1J as
~heir na'tuι'al
resources;
(b)in tlle case of France,
to
the European
'and overseas departmen'ts
of
the French
RepU'bHc. and
Ιο
any area beyond the
' terf\i, tol~i'al
sea
of these
deΡaι'tmeη't'S
wh,icll
is,
ίη
accordance with
internaιional
law.
as area witl1in which France m'ay exercise
righ,ts with respect
ιο
t'he Sea
waιcι'S ,
tlte Sea
bed
and tne Sea sub-soil as well as
their natural resouf\Ces.
.,
Ίlhi,s Conventiσn
may be extended.
eiιther ίη
its
entirety or wi,th any necessary
mαfιίfίcatίοηs,
10
the overseas terri1tories of the Frencl1 RepubJic
wh'ich imposes taxes s'U ,bstantial1y similar
ίη
character to those
Ισ
which the Conventi'On
applies.
ΑηΥ
suoh extension sltall take effoot f·rom
such date and subjoot
Ιο
such
mod!ifιioa'tions
and
condIj,tions, includ·ing rondition as to term'ination,
as may be specified and agreed between the
States
ίη
notes
Ιο
be exchanged through d1iplo–
nla,tic ch'annels or
ίη
any other manner
ίη
acoordance with their oonstitutional procedures.
3. UnIess
σtherwise
agreed by bot'h States, the
termiaatiσn
of the Convention by one of them
under Article
32
shall also termina'te,
ίη
the
manner provided
fσr
in
that Article, the
aρplica
tion
οί
the Oonvention
'Ισ
any
terri,tσry Ιο
whiclt
ίι
has been extended under this Artiole.
ARTICLE
31
ENTRY
ΙΝΤΟ
FORCE
1. Eaoh Stnte shall
πotίίΥ
to the orher the
For the
Gσvemment
of
the French
Republιic,
PHILIPPE OLIVIBR.
Ambassador
σf
Fmnce.
oompleιion σί
t'he procedure requ1i-red by
j ~s
law
for the bl'\inging in1to force
οί
th·is
Oonven
1
t1Ϊon .
This
Cοnνenιιίοη
s'hIa:11 enter
ίηΙΙο
force the fi rsl
dIay
οί
th1e seoond
mon~h
fol1owingthe receipot of
the laJtter
of
these
notiιf·jcati'Ons.
2.
Ils provis'ions s'hIall apply for
ιh'e ~irs' t
time:
(a) 'as regards taxe's wi,th'held at source, to
'amount's payable
οη ΟΓ
a:f'ter the date of
enLry
ίηlΙο
force
οί
thi s Oonven'bion;
(b) as rega'rd,s o'ther taxes
οη
jncome,
ω ίη
ι:οme der'iνed
during the oalendar year
ίη
wh,ioh the Conven'tion entered into force,
or rel1a'ting
Ισ
the
accolInlt~ng
period end·
ing during th,is year.
ARTICLE
32
ΤERMINATLON
1. Th,is Oonvenlion sha}l rem'ain
inιto
force
indefinetely. However, after 1985, each St'a1e may,
by giving a't leas-t six months wri'tten notice of
term'inaJ~ion
through
di 'plom'aιtic
channels,
den σunce
the Convention for the end of a caJendar
yeal".
2.
Ιη
such an
eνeηΙ ίιs
PflOV1iS'iOllS shaH apply
for the ].as{ time:
(a) as regards taxes w.jIthheld at source.
Ιο
amounts payable before or
οη
t,he 31st
οί
December of the calendar year for the
end of which the
termίαatίοη
has been
ηοΙίί,ίΟΟ;
Cb) as regards
σther
taxes
οη
inoome,
Ιο ίη
rome derived dufIing the ca-Iendar year
for the end of wh:ich the
term1inatιion
has
been notified or rel'a'ting
Ιο
tbe acrount–
ing period end,ing during this year.
Ιη
witness whereof. the undersigned, duly
au'thorised, h'ave signed the present
Conventιίon.
Done at Nioosia. this 18th day
οί
December
1981,
ίη
du.plicate, the French and
Engl~sh
languages
bσth
tex'ts being
equιaHy au1:h~ntic.
For the Govemment
σf
the
Republic
of
Cyprus,
Η.
HADJIPANAYIOTOU
Di rector-General,
Ministry
ο{
Finance.
PROTOCOL
Αι
the time of signature of the
Gonνention
between the Government of the French Repu–
blic and the
Gσvemment
of the Republic of
Cyprus for the avoidance of double taxation
with respect to taxes
οη
income and
ση
capitaJ,
the undersigned have agreed
υΡοη
the following
provis'ions :
1.
Ιη
respect of paragraph 1 (d) of Article 3,
the term "international traff·ic"
alsσ
means any
transport by a container where such transport is
supplementary
Ιο
a trans.port
ίη
international
traffic.
2.
Ιη
respoct of Artiole 6. income from shares,
rights or participations
ίη
a company or a legaI
person
σwning
immovable property situated
ίη
France, which, under the Frenoh laws. is sub–
jected
Ιο
the same
taxatiσn
treatment as income
from immovable property, may be taxedin
France.
3.-(a)
Ιn
respect of
ρaragraphs
1 and ' 2 of
Article 7, where an enterporise of a Sta:te sells
goods or merchandise or carries
οη
business
'ίη ιhe
other State through a permanent esta·bHshment
situated therein, the profits of thi:s perma:nent
establίshment
are
nσt
determined
οη
thebasis of
the totaJ amount received by the enterprise,
but are determined on1y
ση
the basis of
the
rr"o........
...
1..,:",,1.. : "
ηtt
...
;h.lt", h1.. tJ"\
the a'otual
actίν-ίtΥ
of the
peπnanent
establishment for
~uoh
sales or business.
Ιη
the case of contracts for the survey. supply,
installation
ΟΓ constructiσn
of indus.triaI. rom–
meroial or scien.tific equipment or premises, or
of public works, when the enterprise has a per–
manent esta,bHshment the profits of such per–
manent establishment are
ηοΙ
determined
ση
the
basis of thetotal amount of ·the contract. but
are determ:ned
οηlΥ οη
the basis of that pa:rt of
ιhe
contract which is
efιfoctively
carried out by
the permanent es-ta;blishment
ίη
the State where
the permanent establlishment is
sιίtuated.
The pro–
fits
r~Jated
to th'at part of the contract which is
carried
ουΙ
by the h'ead office of .the enterprise
shall be taxable onIy
ίn
the State of w,hich the
enterprise is a resident.
(b)
Ιη
respect of parag·raph 1 of Article 7,
payments
σf
any kind received as a oonside–
ration for the use of,
σr
the right
tσ
use,
industrial, commercial or scientific equ,ipment
shaJI be deemed
ιο
be
profits of an enterprise
to which the provisions
οί
Arti.cle 7 apply.
4.-(a)
Ιη
respect
σf
Article 14. gains f,rom
the
alιienation
of s'hares, rights
ΟΓ
paI1icipations
ίη
a company or a legal person owning illlmo–
νable
property si tuated
ίη
France, whic;h under
the French Jaws are subjected
ιο
the SaJlle
taxation treatment as
gaίns
from the
a1ienatίon
of immovable property. may
be
taxed
ίη
France.