Ukraine's tax treaty network: Cyprus

Agreement between Cyprus and the USSR for the avoidance of double taxation dated 29 October 1982 entered into force on 26 August 1983. Ukraine honours this agreement.

Article 7 (Dividends):

Paragraph 1. Dividends paid by a resident of a Contracting State to a resident of the other Contracting State shall not be liable to taxation in the first-mentioned State.

Article 8 (Interest):

Paragraph 1. Interest received from sources in a Contracting State by a resident of the other Contracting State shall not be liable to taxation in the first-mentioned State.

Article 6 of (Income from copyrights and licenses):

Paragraph 1. Payments for copyrights and licences that are received from sources in a Contracting State by a resident of the other Contracting State shall not be liable to taxation in the first-mentioned State.