Page 68 - 1983

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ΕΠΙΣΗΜΗ
ΕΦΗΜΕΡΙΔΑ
ΤΗΣ ΚΥΠΡΙΑΚΗΣ ΔΗΜΟΚΡΑΤΙΑΣ
Αριθμός
1830
Παρασκευή
14
laνουaρίοu
1983
Ι Ι
Αριθμός
37
Η Σύμδασις lμεταιξύ της ό Kυι&εpWrσεως της ιΚυ1Τφιαικής ΔηιμΟ:Κ,ρατ(ας ,και της ,Κυ&'ρνή­
,σεως της Λαοκρατιικής ; Δηιμοκρατ(ας της Γερμαν(ας ιδιά την Α1toφuιyήν ΔlΙΠ'λής ΦορολοΥ(ιας
του Εισοδήματος και ~ς ιιδιοικτηισ(ας, ήτις συμφώνως rπρoς το 'AρθΡΣV
1 69(1)
του Σuντά­
Υ,ματος συνωtμoλαy;ήθη ,και utιτεyράφη την 16.10Λ982 δυνάμει της urπ" αρ.
21.930
ικαι ημερο­
μηνίαν 1.7~1982 Arrτoφόισεως του Vm:ouργι:κού Συμ~ouλίou, ιδηιμοισιεόεται 'εν τη Ε'ΠUΣΉιμω Εφη­
μειρ ί!δ ι της Δηιμακρατίας ισυμ.φώνως 'Προς ιτας δucxτάξεις του 'AρθΡOU
169(3)
του Συντά­
)'ιματος, 'συνο'διευομένη uιπΌ μεταφράσεως αυτής εις την Ε!λ~ηνlJκήν.
CONVENTION
BETWEEN
ΤΗΕ
GOVERNMENT OF
ΤΗΕ
REPUBLIC OF CYPRUS AND
ΤΗΕ
GOVERNMENT OF
ΤΗΕ
GERMAN DEMOCRATIC REPUBLIC
FOR
ΤΗΕ
AVOillANCE OF OOUBLE
ΤΑΧΑΏΟΝ
WITH RESPECT
ΤΟ
TAXES
ΟΝ
INCOME
ΑΝD ΟΝ
CAPITAL
Desirous of promoting the
econoιnic cooperatίon
between the two States through a Convention
for the Avoidance of Double
Taxatίon,the
Government of the
Repu:blίc
of
Cyprus and the
Government of the Gennan Democratic Republic.
Have agreed as follows:
Article
1
Personal Scope
This Convention shall apply
Ιο
persons who
are residents
of
one or both of the Contracting
States.
Article 2
Taxes Covered
1. This Convention shaII apply
Ιο
taxes
οη ίη­
come and
οη
capital imposed
οη
behalf of a
Contracting State or of its
pσlitical
subdlvisions
or Iocal authoriti.es,irrespective of the manner in
which they are Ievied.
2. There shall
be
regarded as taxes
οη
income
and
οη
capitaI all taxes imposed
00
totaI iocome.
00
total capital, or
00
elements of income or of
capital.
3. The existing taxes
Ιο
which the Convention
shall apply are:
(a)
In
the
Reρublic οί
Cyprus:
-Income tax
-Sρecίa:Ιcοηtήrbutίοη
-Capital gains tax
-Immova:ble property tax.
(b)
Ιη
the German Democratic Republic:
~Revenue
transfer by puIbJic enterprises
-Income tax
-Corporate inoome tax
-Taxes
οη
handicraft. agricultural or
commerciaI
actiνities
-Trade tax
-Tax
οη
wages
-Tax
οη
income from a free-1ance activity
-RoyaJt'ies
.
-ReaI estate
tax
-Capital gains tax
-Property tax.
4. This
Conventίon
shall also apply
Ιο
any
identical or sU'bstantially
simtίlar
taxes which are
imposed after the date of signature of
thίs
Conveotion
ίη
addition to, or
ίη
place
οι
the
existing taxes. The competent authorities
of
the
Contracting States shall notify to each other any
significant changes which have been made
ίη
their respective taxation laws.
Article 3
General
I)ef:imtίons
1. For the purposes of
thίs
Convention, unless
the context
otherwίse
requires:
(a) the terms "a Contracting Sta:te" and "the
other Contracting State" mean the Republic
of Cyprus and the German Democratic
Repablic as the context
requίres:
(b) the term "person" includes an
indίνidual.
a company and any other body of persons;
(c) the
teπn
"national" means-
(ί) ίη
regard to the Republic
οί
Cyprus,
aIl
individuaJ.s w·ho, under the laws of the
Republic of Cyprus. are nationaJs
thereof;
(ίί) ίη
regard
Ιο
the German Democratic
Republic all
indivίduaJs
who. under the
laws of the German Democratic Repu–
bIic. are nationals thereof;
(d) the term "company" means any body cor–
porate. which h'as been set
υρ
or
regίstered
under the law of one of the
Contractίng
States;