in Cyprus. (i) the income tax;
(ii) the corporate income tax;
(iii) the special contribution for the Defence of the Republic;
(iv) the capital gains tax; and
(v) the immovable property tax; (hereinafter referred to as "Cyprus Tax").
in Cyprus the income tax.
in Cyprus. (i) Subject to the provisions of Cyprus Tax Law regarding credit for foreign tax, there shall be allowed as a credit against Cyprus tax payable in respect of any item of income derived from Singapore the Singapore tax paid under the laws of Singapore and in accordance with this Agreement. The credit shall not, however, exceed that part of the Cyprus tax, as computed before the credit is given, which is appropriate to such items of income.
(ii) Where such income is a dividend paid by a company which is a resident of Singapore to a company which is a resident of Cyprus the credit shall take into account (in addition to any Singapore tax on dividends) the Singapore tax payable in respect of its profits by the company paying the dividends. Such credit shall not, however, exceed that part of the Cyprus tax, as computed before the credit is given, which is appropriate to such a dividend.
in Cyprus. (i) with regard to taxes withheld at source, in respect of amounts paid or credited on or after the first day of January next following the date upon which this Agreement enters into force; and
(ii) with regard to other taxes, in respect of years of assessment beginning on or after the first day of January next following the date upon which this Agreement enters into force.
in Cyprus. In respect of Cyprus tax for the years of assessment beginning on or after the 1st day of January in the calendar year next following that in which the notice is given.
in Cyprus in respect of taxes which are levied on any income or capital which has accrued on or after the first day of January, 1994.
in Cyprus in respect of taxes withheld at the source, on amounts paid or remitted on or after the first day of January next following the calendar year in which the notice is given;
in Cyprus. (i) in respect of taxes withheld at source, for amounts paid or credited on or after the 1st January 2019; and
(ii) in respect of other taxes, for taxable years beginning on or after 1st January 2019.
in Cyprus. The Attorney-General; The Unit for Combating Money Laundering; The Unit for Combating Economic Crime; The Parliament; The Courts; The Minister of Finance; The Central Bank; The Superintendent of Insurance; The Tax Authorities.
in Cyprus as respects income tax, for any year of assessment beginning on or after the 1st January in the calendar year next following that in which such notice is given;
