TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Acts & Rules
of of All Acts & Rules
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Article 16 DTAA: Taxation Rules for Salaries and Wages in Cross-Border Employment Between Cyprus and Another State</h1> Article 16 of the Double Taxation Avoidance Agreement (DTAA) between Cyprus and another Contracting State, effective until March 31, 2017, addresses the taxation of dependent personal services. Salaries, wages, and similar remuneration earned by a resident of a Contracting State are taxable only in that State unless the employment is conducted in the other State. If the employment occurs in the other State, the income may be taxed there unless the individual is present for less than 183 days, the employer is not a resident of the other State, and the remuneration is not linked to a permanent establishment in the other State. Remuneration from employment on international ships or aircraft is taxable in the State where the enterprise's effective management is located.
TaxTMI 
TaxTMI 
