Международные соглашения об избежание двойного налогообложения
Выплаты на Кипр. Дивиденды. Проценты. Роялти.
Выплаты на Кипр |
Дивиденды |
Проценты |
Роялти |
Страны |
% |
% |
% |
Armenia |
0 |
0 |
0 |
Austria |
10 |
0 |
0 |
Belarus |
10/5 |
5 |
5 |
Belgium |
10/5 |
10 |
0 |
Bulgaria |
5/10 |
0/7 |
10 |
Canada |
15 |
0/15 |
0/10 |
China |
10 |
10 |
10 |
Czech Republic |
10 |
0/10 |
0/5 |
Denmark |
10/15 |
0/10 |
0 |
Egypt |
15 |
15 |
10 |
France |
10/15 |
0/10 |
0/5 |
Germany |
10/15 |
0/10 |
0/5 |
Greece |
25 |
10 |
0/5 |
Hungary |
5/15 |
0/10 |
0 |
India |
10/15 |
0/10 |
10/15 |
Ireland |
0 |
0 |
0/5 |
Italy |
15 |
10 |
0 |
Kuwait |
10 |
0/10 |
0/5 |
Kyrgyzstan |
0 |
0 |
0 |
Lebanon |
5 |
5 |
0 |
Malta |
0 |
0/10 |
10 |
Mauritius |
0 |
0 |
0 |
Moldova |
0 |
0 |
0 |
Norway |
0/5 |
0 |
0 |
Poland |
10 |
0/10 |
5 |
Romania |
10 |
0/10 |
5 |
Russia |
5/10 |
0 |
0 |
San Marino |
0 |
0 |
0 |
Seychelles |
0 |
0 |
5 |
Singapore |
0 |
7/10 |
10 |
Slovakia |
10 |
0/10 |
0/5 |
Slovenia |
10 |
10 |
10 |
South Africa |
0 |
0 |
0 |
Sweden |
0/15 |
0/10 |
0 |
Syria |
0/15 |
0/10 |
10/15 |
Tajikistan |
0 |
0 |
0 |
Thailand |
10 |
10/15 |
5/10/15 |
Ukraine |
0 |
0 |
0 |
United Kingdom |
15 |
10 |
0/5 |
United States of America |
5/15 |
0/10 |
0 |
Uzbekistan |
0 |
0 |
0 |
Former Yugoslavia* (Serbia and Montenegro) |
10 |
10 |
10 |
Открытие счета в банке BARCLAYS BANK LTD, BANK MUSCAT INTERNATIONAL (BMI), LAIKI BANK, FBME BANK, PIRAEUS BANK, HELLENIC BANK, ALPHA BANK, POPULAR BANK OF CYPRUS, Valartis Bank, RBS, AKB PRIVATBANK ZURICH AG, CREDIT SUISSE, CHOICE BANK LIMITED, HSBC, STANDARD CHARTERED BANK LIMITED, STANDARD BANK LIMITED, BANK SNORAS, Rietumu Bank, EURAM BANK AG, VONTOBEL BANK.