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of <h1>Cyprus DTAA Article 11: Interest Tax Limited to 10% with Exemptions for Government and Central Bank Entities</h1> Article 11 of the Double Tax Avoidance Agreement (DTAA) between Cyprus and another Contracting State addresses the taxation of interest. Interest paid in one Contracting State to a resident of the other may be taxed in the recipient's state but also in the state where it arises, with a maximum tax rate of 10% if the recipient is the beneficial owner. Exemptions apply if the interest is derived by the government, central bank, or approved entities of the other state. Interest is defined broadly, excluding penalty charges. Special provisions apply if the payer and recipient have a special relationship affecting the interest amount.
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