|
Country |
Dividends |
Interest |
Royalties |
|
Armenia Austria Belarus Belgium Bulgaria Canada China Czech Republic Denmark Egypt France Germany Greece Hungary India Ireland Italy Kuwait Kyrgyzstan Lebanon Malta Mauritius Moldova Montenegro Norway Poland Qatar Romania Russia San Marino Serbia Seyhelles Signapore Slovakia Slovenia South Africa Sweden Syria Tajikistan Thailand Ukraine United Kingdom USA Uzbekistan |
0 10 5 10 5 15 10 0 10 15 10 10 25 5 10 0 15 10 0 5 0 0 5 10 5 10 0 10 5 0 10 0 0 10 10 0 5 0 0 10 0 0 15 0 |
0 10 5 10 5 15 10 0 10 15 10 10 25 5 10 0 15 10 0 5 0 0 5 10 5 10 0 10 5 0 10 0 0 10 10 0 5 0 0 10 0 0 15 0 |
0 0 5 10 7 15 10 0 10 15 10 10 10 10 10 0 10 10 0 5 10 0 5 10 0 10 0 10 0 0 10 0 10 10 10 0 10 10 0 15 0 10 10 0 |
In addition to tax treaties, Cyprus as member of European Union can take advantage the EU Parent – Subsidiary Directive and EU Savings Directive. Finally the there is also the EU – Switzerland double taxation agreement which can be exploit.
The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.
