Cyprus & Iran DTT
Cyprus & Iran Double Tax Treaty (DTT) entered into force.
Published on: 24 October 2017 |
The double tax treaty between Cyprus and Iran has entered into force and will be effective on 01 January 2018.
The treaty between the two countries was signed on the 4 August 2015 during a visit of a senior Iranian delegation to Cyprus. The agreement for the avoidance of double taxation is expected to create opportunities and improve investment, and trade relations between Cyprus and Iran.
The provisions of the DTT is in accordance with the OECD Model Tax Convention. The provisions of the Treaty relate to the following:
- Dividends;
- Interest;
- Loyalties;
- Capital gains.
Cyprus has signed over 60 DTTs, making Cyprus a very attractive jurisdiction for foreign investors, and therefore sustains its status of a leading financial hub.
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