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418
ΕΠΙΣΗΜΗ ΕΦΗΜΕΡΙΔΑ ΤΗΣ 4ης ΑΠΡΙΛΙΟΥ
1984
Article
1
TAXES COVERED
(1)
The taxes which are the subject of tbis Convention
are:
(a)
Ιη
the case of the United states, the Federal
income taxes imrosed by the Internal Revenue Code
and the excise taxes imposed
οη
insurance premiums
paid to foreign insurers and with respect to private
foundations, but excluding the accumulated earnings
tax, the personal holding company tax and the so01a1
security taxes (the United States tax). The excise
tax imposed
οη
insurance premiums paid to foreign
insurers is covered, however, only to the extent
that the foreign insurer does not reinsure such
risks with a person not entitled to exemption from
such tax under this
οτ
another convention.
(b)
Ιη
the case
ο!
Cyprus, the Income Tax, the
Capita1 Gains Tax
and
the Special Contribution (the
Cypriot "Tax).
(2)
This Convention shall a150 app1y to taxes substantially
8iml1ar to those covered by paragraph (1) which are imposed
Ιη
addition to, or
ίη
place of, existing taxes after the
date
ot
sign.ature of ttlis Convention.
(3)
~or
the purpo8e
ο!
Article
7
(Non-Discrimination), thie
Convention
sha11
a180 apply to taxes of every kind imposed
at the national, state, or 10ca1 level. For the purpose
ο!
Art1c1e 28
(Exchange of Information), this Convention shall
&180
apply to taxes of every kind imposed at the national
lnel.
Article
2
GENERAL
DEFINITIONS
(1)
Ιη
tr.is Convention, unless the context otherwise
requiress
(a) The term "United States" means the United States
of America and when uBed
ίη
geographical Bense
includes the
stεtes
thereof and the District of