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Conclusion of the Agreement on the Avoidance of Double Taxation and Fiscal Evasion with respect to Taxes on Income between the Government of the Republic of Cyprus and the Government of the Islamic Republic of Iran Today on the 4th of August, 2015 the Agreement on the Avoidance of Double Taxation and Fiscal Evasion with respect to Taxes on Income has been signed between the Republic of Cyprus and the Islamic Republic of Iran. The text has been agreed between the two negotiation teams of the two countries and will contribute to develop the trade and economic links between the Republic of Cyprus and the Islamic Republic of Iran, as well as with other countries. Expansion and upgrading the network of Double Taxation Agreements, is of high economic and political importance and aims to further strengthen and attract foreign investment and elevates the importance of Cyprus as an international business center.

Cyprus Tax Treaty Partners 

State Date of 
Signature
Treaty/Protocol/
Note
Date of entry
into force
Date of Publication in the Official Gazette
of the Republic
(Number and date)
1 Austria
(new agreement)
20 Mar 1990
21 May 2012
10 Nov 1990
11 Jan 2013
2500 – 27 Apr 1990
4160 – 5 Oct 2012
2 Bulgaria 30 Oct 2000 3 Jan 2001 3461 – 30 Dec 2000
3 Belarus 29 May 1998 12 Feb 1999 3273 – 9 Oct 1998
4 Belgium 14 May 1996 8 Dec1999 3365 – 19 Nov 1999
5 Canada 2 May 1984 3 Sep1985 2053 – 31 May 1985
6 China 25 Oct1990 5 Oct 1991 2578 – 22 Feb 1991
7 Denmark
Treaty
Notes
New Agreem.*
26 May 198111 Oct 2010 10 Aug 1981
10 Apr 1982
7 Sept 2011
1704 – 17 Jul 1981
2034 – 24 Sep 1982
4145 – 5 Sept 2011
8 Egypt 18 Dec1993 14 Mar1995 2865 -11 Mar 1994
9 France 18 Dec1981 1 April 1983 1468 – 9 Jul 1982
10 Germany
new Agreement
9 May 1974
18 Febr 2011
11 Oct 1977
16 Dec 2011
1199 – 27 Jun 1975
4145- 5 Sept 2011
11 Greece 30 Mar1968 16 Jan 1969 651 – 10 May 1968
12 Hungary 30 Nov1981 24 Nov 1982 862 – 7 May 1982
13 India 13 Jun 1994 21 Dec 1994 2921 – 4 Nov 1994
14 Ireland 24 Sep1968 12 Jul1970 726 – 19 May 1969
15 Italy
Treaty
Protocol
(Additional Protocol)
24 April 1974
7 Oct 1980
4 Jun 2009
9 June 1983 1586 – 5 Sep 19804 Jun 1982
4125 – 4 Jun 2010
16 Kuwait
(New Agreement)
15 Dec 1984
5 Oct 2010
25 Sep 1986 2026 – 18 Jan 1985
4145 – 5 Sept 2011
17 Lebanon 18 Feb 2003 14 Apr 2005 3976 – 8 Apr 2005
18 Malta 22 Oct 1993 11 Aug 1994 2860 – 25 Feb 1994
19 Mauritius 21 Jan 2000 12 Jun 2000 3410- 2 Jun 2000
20 Norway
(new agreement)
2 May 1991
24 Feb 2014
1 Jan 1995 11 Jun 1996
4180 – 20 Jun 2014
21 Poland
(new agreement)
4 Jun 1992
22 Mar. 2012
9 Jul 1993
11 Jan 2013
2735 – 4 Sep1992
4156 – 30 Mar. 2012
22 Romania 16 Nov 1981 8 Nov 1982 1757 – 26 Feb 1982
23 Russia
(Amendment Protocol)
5 Dec1998
7 Oct 2010
17 Aug 1999
2 April 2012
3306 – 26 Feb 1999
4145 – 5 Sept 2011
24 South Africa 1 April 2015
(26 Nov 1997)
8 Dec1998 4195 8 May 2015
3214 – 16 Jan 1998
25 Sweden 22 Oct 1988 14 Nov1989 2377 – 20 Jan 1989
26 Syria 15 Mar 1992 22 Feb 1995 2863 – 4 Mar 1994
27 Singapore 24 Nov 2000 8 Feb 2001 3641 – 30 Dec 2000
28 Thailand 27 Oct 1998 4 April 2000 3394 – 17 Mar 2000
29 United Kingdom
Treaty
Protocol
20 Jun1974
2 Apr 1980
1 Nov1974 1107 – 5 Jul 1974
30 USA 19 Mar 1984 31 Dec 1985 1944 – 4 April 1984
31 Serbia* 29 Jun1985 8 Sep1986 2073 – 23 Aug1985
32 Montenegro* 29 Jun1985 8 Sep 1986 2073 – 23 Aug1985
33 Slovenia*
(New Agreement)
29 Jun1985
12 Oct 2010
8 Sep 1986
14 Sept 2011
2073- 23 Aug1985
4145 – 5 Sept 2011
34 Slovakia** 15 April 1980 30 Dec 1980 1599 – 3 May1980
35 Czech Republic(new agreement) 15 April198028 April 2009 30 Dec 198026 Nov 2009 1599 – 3 May19804114 – 13 Nov 2009
36 Azerbaijan*** 29 Oct 1982 26 Aug 1983 26 Nov 1982
37 Armenia 17 Jan 2011 19 Sept 2011 4145- 5 Sept 2011
38 Kyrgyzstan*** 29 Oct 1982 26 Aug 1983 26 Nov 1982
39 Moldova 28 Jan 2008 03 Sept 2008 4098 – 29 Aug 2008
40 Tajikistan*** 29 Oct 1982 26 Aug 1983 26 Nov 1982
41 Uzbekistan*** 29 Oct 1982 26 Aug 1983 26 Nov 1982
42 Ukraine***
(new agreement)
29 Oct 1982
8 Nov 2012
26 Aug 19831 Jan 2014 26 Nov 1982
4167 – 22 March 2013
43 Seychelles 28 Jun 2006 27 Oct 2006 25 Oct 2006
44 San Marino 27 April 2007 18 July 2007 4088 – 13 July 2007
45 Quatar 11 Nov 2008 20 Mar 2009 4099 – 14 Nov 2008
46 United Arab Emirates 27 Febr 2011 1 Jan 2014 4145 – 5 Sept 2011
47 Estonia 15 Oct 2012 8 Oct. 2013 4146 – 1 Febr 2013
48 Finland 15 Nov 2012 27 Apr. 2013 4167 – 22 Mar. 2013
49 Portugal 19 Nov 2012 1 Jan. 2014 4167 – 22 Mar. 2013
50 Bosnia* 29 June 1985 8 Sept 1986 2073 – 23 Aug 1985
51 Lithuania 21 June 2013 17 Απρ 2014 4173 – 4 Dec 2013
52 Spain 14 Febr 2013 28 May 2014 4167 – 22 Mar 2013
53 The States of Guernsey 15 Jul 2014 in Cyprus, 29 Jul 2014 in Guernsey 4 Mar. 2015 4182 – 14 Aug 2014
54 Swiss Confederation 25 July 2014 4181- 30 July 2014
55 Iceland 13 Nov 2014 22 Dec 2014 4191 – 19 Dec 2014
56 Kingsdom of Bahrain 9 March 2015 4193 – Mar. 2015
57 Georgia 13 May 2015 4196 – 29 May 2015

Notes

*7 Denmark – The existing Convention shall cease to have effect as from 1.1.2012

* The treaty between Cyprus and the Socialist Federal Republic of Yugoslavia is still in force.

** The treaty between Cyprus and the Czechoslovak Socialist Republic is still in force

***The treaty between Cyprus and the Union of Soviet Socialist Republics is still in force.

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