Tax Covered. 1. This Convention shall apply to taxes whether of national or local character imposed in conformity with the laws of each of the Contracting States, without regard to the method of tax collection and, in particular, to taxes on income whether imposed on the total amount of income or its separate components, taxes on income from alienation of movable or immovable property, capital gains taxes and property taxes. The taxes covered are:
a. in the case of the Union of Soviet Socialist Republics: the income tax on foreign legal persons, the income tax on population, the agricultural tax, the tax on the owners of buildings and the ground tax;
b. in the case of the Republic of Cyprus: the income tax, the capital gains tax, the special contribution to the refugee relief fund and the immovable property taxes.
2. This Convention shall also apply to any taxes and levies substantially similar to those specified in paragraph 1 which are imposed after the date of signature of this Convention in addition to, or in place of, the existing taxes and levies.
Tax Covered. The Government of the Lebanese Republic and the Government of the Republic of Cyprus, desiring to promote and strengthen their economic co-operation by concluding a Convention for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital, have agreed as follows:
1. This Convention shall apply to taxes on income and on capital imposed on behalf of a Contracting State or of its local authorities or its political subdivisions, irrespective of the manner in which they are levied.
2. There shall be regarded as taxes on income and on capital all taxes imposed on total income, on total capital or on elements of income or of capital, including taxes on gains from the alienation of movable or immovable property, taxes on salaries and other similar remuneration as well as taxes on capital appreciation.
3. The existing taxes to which this Convention shall apply are:
a. In the case of Lebanon:
i. the tax on the profits of industrial, commercial and non commercial professions;
ii. the tax on salaries, wages and pensions;
iii. the tax on income derived from movable capital;
iv. the tax on built property; (hereinafter referred to as “Lebanese tax”)
b. In the case of Cyprus:
i. the income tax;
ii. the corporate income tax;
iii. the special contribution for the defence of the Republic;
iv. the immovable property tax; and
v. the capital gains tax; (hereinafter referred to as “ Cyprus tax”)
4. The Convention shall apply also to any identical or substantially similar taxes which are imposed after the date of signature of this Convention in addition to, or in place of, the existing taxes referred to in paragraph 3. The competent authorities of the Contracting States shall notify each other of any substantial changes which have been made in their respective taxation laws within a reasonable period of time after such changes.
Tax Covered. 1. The taxes which are the subject of this Convention are:
a. In the case of the United States, the Federal income taxes imposed by the Internal Revenue Code and the excise taxes imposed on 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 social security taxes (the United States tax). The excise tax imposed on 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 or another convention.
b. In the case of Cyprus, the Income Tax, the Capital Gains Tax and the Special Contribution (the Cypriot Tax).
2. This Convention shall also apply to taxes substantially similar to those covered by paragraph
(1) which are imposed in addition to, or in place of, existing taxes after the date of signature of this Convention.
3. For the purpose of Article 7 (Non-Discrimination), this Convention shall also apply to taxes of every kind imposed at the national, state, or local level. For the purpose of Article 28 (Exchange of Information), this Convention shall also apply to taxes of every kind imposed at the national level.
Tax Covered. 1. The taxes which are the subject of this Convention are:
a. in Cyprus:
i. the income tax (hereinafter referred to as "Cyprus tax");
Tax Covered. The Government of the Republic of Cyprus and the Government of the Kingdom of Sweden desiring to conclude a convention for the avoidance of double taxation with respect to taxes on income have agreed as follows:
1. This Convention shall apply to taxes on income imposed on behalf of a Contracting State or of its political subdivisions or local authorities, irrespective of the manner in which they are levied.
2. There shall be regarded as taxes on income all taxes imposed on total income or on elements of income, including taxes on gains from the alienation of movable or immovable property, as well as taxes on capital appreciation.
3. The existing taxes to which the Convention shall apply are:
a. In Cyprus:
i. the income tax;
ii. the capital gains tax; and
iii. the special contribution (Hereinafter referred to as “Cyprus tax”).
Tax Covered. The Government Of The Republic Of Cyprus and the Government Of The Republic Of South Africa, desiring to conclude an agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital and with a view to promote and strengthen the economic relations between the two countries, have agreed as follows:
1. This Agreement shall apply to taxes on income and on capital imposed on behalf of a Contracting State or of its political subdivisions or local authorities, irrespective of the manner in which they are levied.
2. There shall be regarded as taxes on income and on capital all taxes imposed on total income, on total capital, or on elements of income or of capital, including taxes on gains from the alienation of movable or immovable property.
3. The existing taxes to which this Agreement shall apply are:
a. in Cyprus: i. the income tax;
ii. the corporate income tax;
iii. special contribution for the defence of the Republic;
iv. the immovable property tax; and
v. the capital gains tax; (hereinafter referred to as "Cyprus tax"); and
b. in South Africa:
i. the normal tax; and
ii. the secondary tax on companies; (Hereinafter referred to as "South African tax").
4. The Agreement shall apply also to any identical or substantially similar taxes which are imposed by either Contracting State after the date of signature of the Agreement in addition to, or in place of, the existing taxes. The competent authorities of the Contracting States shall notify each other of any significant changes which have been made in their respective taxation laws.
Tax Covered. 1. This Convention shall apply to taxes on income and on capital imposed on behalf of a Contracting State or of its political subdivisions or local authorities, irrespective of the manner in which they are levied.
2. There shall be regarded as taxes on income and on capital all taxes imposed on total income, on total capital, or on elements of income or of capital, including taxes on gains from the alienation of movable or immovable property, as well as taxes on capital appreciation.
3. The existing taxes to which the Convention shall apply are in particular:
a. in Austria:
i. the income tax (die Einkommensteuer);
ii. the corporation tax (die Korperschaftsteuer);
iii. the directors' tax (die Aufsichtsratsabgabe);
iv. the capital tax (die Vermogensteuer);
v. the tax on property eluding death duties (die Abgabe von Xxxxxxxx, die der Erbschaftssteuer entzogen sind);
vi. the tax on commercial and industrial enterprises, including the tax levied on the sum of wages (die Gewerbesteuer einschlieblich der Lohnsummensteuer);
vii. the land tax (die Grundsteuer);
viii. the tax on agricultural and forestry enterprises (die Abgabe von land- und forstwirtschaftlichen Betrieben);
ix. The tax on the value of vacant plots (die Abgabe vom Bodenwert bei unbebauten Grundstucken).
Tax Covered. 1. This Agreement shall apply to taxes on income and on capital imposed on behalf of a Contracting State or of its political subdivisions or local authorities, irrespective of the manner in which they are levied.
2. There shall be regarded as taxes on income and on capital all taxes imposed on total income, on total capital, or on elements of income or of capital, including taxes on gains from the alienation of movable or immovable property.
3. The existing taxes to which this Agreement shall apply are in particular:
a. in Mauritius, the income tax, (hereinafter referred to as “Mauritius tax”);
b. in Cyprus, i. the income tax;
ii. the corporate income tax;
iii. special contribution for the defence of the Republic;
iv. the immovable property tax; and
v. the capital gains tax, (Hereinafter referred to as “Cyprus tax”).
4. This Agreement shall also apply to any other taxes of a substantially similar character which are imposed by either Contracting State after the date of signature of this Agreement in addition to, or in place of, the existing taxes.
5. The competent authorities of the Contracting States shall notify each other of changes which have been made in their respective taxation laws, and if it seems desirable to amend any Article of this Agreement, without affecting the general principles thereof, the necessary amendments may be made by mutual consent by means of an Exchange of Notes.
Tax Covered. 1. This Agreement shall apply to taxes on income and on capital imposed on behalf of each Contracting State or of its Lander, political subdivisions or local authorities, irrespective of the manner in which they are levied.
2. There shall be regarded as taxes on income and on capital all taxes imposed on total income, on total capital, or on elements of income or of capital, including taxes on gains from the alienation of movable or immovable property, as well as taxes on capital appreciation.
3. The existing taxes to which this Agreement shall apply are, in particular:
a. in the Federal Republic of Germany:
i. the Einkommensteuer (income tax) including ii. the Erganzungsabgabe (surcharge) thereon, iii. the Korperschaftsteuer (corporation tax) including iv. the Erganzungsabgabe (surcharge) thereon, v. the Vermogensteuer (capital tax), and vi. the Gewerbesteuer (trade tax) (hereinafter referred to as “German tax”);
Tax Covered. The Government of the Republic of Cyprus and the Government of the Republic of Singapore desiring to conclude an Agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, have agreed as follows:
1. This Agreement shall apply to taxes on income imposed on behalf of a Contracting State or of its political subdivisions or local authorities, irrespective of the manner in which they are levied.
2. There shall be regarded as taxes on income all taxes imposed on total income, or on elements of income, including taxes on gains from the alienation of movable or immovable property.
3. The existing taxes to which this Agreement shall apply are in particular:
a. in Cyprus: i. the income tax; ii. the corporate income tax:
iii. the capital gains tax:
iv. the special contribution for the defence of the Republic; (hereinafter referred to as “Cyprus tax”);
b. in Singapore:
i. the income tax (hereinafter referred to as “Singapore tax”)-.
4. The Agreement shall apply also to any identical or substantially similar taxes which are imposed after the date of signature of the Agreement in addition to, or in place of, the existing taxes. The competent authorities of the Contracting States shall notify each other of any significant changes which have been made in their respective taxation laws.
