 |
DOUBLE TAXATION AGREEMENT
WITHHOLDING TAX RATES
|
Paid from Countries shown below to residents of Cyprus 20, 21 |
Paid from Cyprus to residents of the countries shown below 23 |
| Country |
Dividend |
Interest |
Royalty. |
Dividends 22 |
Interest |
Royalties |
| AUSTRIA |
10% |
NIL |
NIL |
10% |
NIL |
NIL |
| BULGARIA |
NIL |
NIL |
NIL |
NIL |
NIL |
NIL |
| CANADA |
15% |
15%(7) |
10%(12) |
15% |
15%(7) |
10%(12) |
| CHINA |
10% |
10% |
10% |
10% |
10% |
10% |
| CIS (ex USSR) 24 |
NIL |
NIL |
NIL |
NIL |
NIL |
NIL |
| CZECH REPUBL. |
10% |
10%(7) |
10%(8) |
10% |
10%(7) |
10%(8) |
| DENMARK |
10%(1) |
10%(7) |
NIL |
10%(1) |
10%(7) |
NIL |
| EGYPT |
15% |
15% |
10% |
15% |
15% |
10% |
| FRANCE |
10%(2) |
10%(7) |
NIL(10) |
10%(2) |
10%(7) |
NIL(10) |
| GERMANY |
15%(3) |
10%(7) |
NIL(10) |
15%(3) |
10%(7) |
NIL(10) |
| HUNGARY |
15%(4) |
10%(7) |
NIL |
5%(4) |
10%(7) |
NIL |
| INDIA |
10%(18) |
10% |
15% |
10%(18) |
10% |
15% |
| IRELAND |
NIL |
NIL |
NIL(9) |
NIL |
NIL |
NIL(9) |
| ITALY |
15% |
10% |
NIL |
NIL |
10% |
NIL |
| KUWAIT |
10% |
10%(7) |
5%(8) |
10% |
10%(7) |
5%(8) |
| MALTA |
15%(19) |
10% |
10% |
15% |
10% |
10% |
| NORWAY |
5%(5) |
NIL(15) |
NIL |
5%(5) |
25% |
NIL |
| POLAND |
10% |
10% |
5% |
10% |
10% |
5% |
| ROMANIA |
10% |
10% |
5%(8) |
10% |
10% |
5%(8) |
SLOVAK
REPUBL. |
10% |
10%(7) |
5%(8) |
10% |
10%(7) |
5%(8) |
| SYRIA |
15%(15) |
10% |
15%(16) |
15% |
10% |
15%(16) |
| SWEDEN |
5%(4) |
10%(7) |
NIL |
5%(4) |
10%(7) |
NIL |
| UK |
15%(6) |
10% |
NIL(10) |
NIL |
10% |
NIL(10) |
| USA |
5%(13) |
10%(7) |
NIL |
NIL |
10%(7) |
NIL |
| YUGOSL. |
10% |
10% |
10% |
10% |
10% |
10% |
ALL OTHER
COUNTR. |
(17) |
(17) |
(17) |
0-40%
(14) |
0-40%
(14) |
10%(11) |
|
.
