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Double Tax Treaty Cyprus - Georgia

Double Tax Treaty Cyprus - Georgia

Cyprus and Georgia have signed an agreement for the Avoidance of Double Tax Payment. The DTT, is based on the OECD mode and is expected to come into force on the 1/1/2016. Amongst others, the Double Tax Treaty will provide for 0% withholding tax on dividend payments, interest and royalties, and any capital gains that may arise from the disposal of shares are to be taxed only in the contracting state where the alienator is resident.

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