Cyprus

Cyprus has exchange of information relationships with 61 jurisdictions through 61 DTCs and 0 TIEAs.

About this list of agreements »

Information on a jurisdiction's exchange of information agreements contained reflects the most up to date information available to the Global Forum.

Jurisdictions may have signed further agreements that are not reflected. In particular, other mechanisms including the EU Council Directive 2011/16/EU on administrative co-operation in the field of taxation and the multilateral Convention on Mutual Administrative Assistance in Tax Matters are not reflected in the list of agreements yet. Technical adjustments are being performed in the EOI Portal in order to display multilateral agreements and developments are expected soon. The public should consult the detailed analysis of the jurisdiction’s EOI mechanisms contained in its published peer review reports and also consult the relevant government agencies in the jurisdictions concerned.

The determination as to whether an agreement meets the international standard is based on the results of the peer review process. Where neither jurisdiction has been subject to a peer review, or where one of the jurisdictions is not a member of the Global Forum (and so no information is available regarding whether that jurisdiction can exchange information to the standard) and so it is not possible to say that the agreement meets the standard, then the agreement's status is "unreviewed".

Jurisdiction Type of EOI Arrangement Date Signed Date entered into Force Meets standard Contains paras 4 and 5  
Spain DTC  14 Feb 2013  2013-02-14 28 May 2014  2014-05-28 Yes Yes
Ethiopia DTC  30 Dec 2015  2015-12-30 not yet in force  1900-01-01 Unreviewed Yes
Moldova, Republic of DTC  28 Jan 2008  2008-01-28 3 Sep 2008  2008-09-03 Unreviewed No
Slovenia DTC  12 Oct 2010  2010-10-12 14 Sep 2011  2011-09-14 Yes Yes
Finland DTC  15 Nov 2012  2012-11-15 28 Apr 2013  2013-04-28 Yes Yes
Montenegro DTC  29 Jun 1985  1985-06-29 8 Sep 1986  1986-09-08 Unreviewed No
Egypt DTC  18 Dec 1993  1993-12-18 14 Mar 1995  1995-03-14 Unreviewed No
China DTC  25 Oct 1990  1990-10-25 5 Oct 1991  1991-10-05 Yes No
Slovakia DTC  15 Apr 1980  1980-04-15 30 Dec 1980  1980-12-30 Yes No
Estonia DTC  15 Oct 2012  2012-10-15 8 Oct 2013  2013-10-08 Yes Yes
Lithuania DTC  21 Jun 2013  2013-06-21 1 Jan 2015  2015-01-01 Yes Yes
Ireland DTC  24 Sep 1968  1968-09-24 7 Dec 1970  1970-12-07 Yes No
Canada DTC  2 May 1984  1984-05-02 3 Sep 1985  1985-09-03 Yes No
United States DTC  19 Mar 1984  1984-03-19 31 Dec 1985  1985-12-31 Yes No
Georgia DTC  13 May 2015  2015-05-13 4 Jan 2016  2016-01-04 Yes Yes
Belarus DTC  29 May 1998  1998-05-29 12 Feb 1999  1999-02-12 Unreviewed No
Syrian Arab Republic DTC  15 Mar 1992  1992-03-15 22 Feb 1995  1995-02-22 Unreviewed No
Switzerland DTC  27 Jul 2014  2014-07-27 15 Oct 2015  2015-10-15 Yes Yes
Qatar DTC  11 Nov 2008  2008-11-11 20 Mar 2009  2009-03-20 Yes No
Malta DTC  22 Oct 1993  1993-10-22 11 Aug 1994  1994-08-11 Yes No
France DTC  18 Dec 1981  1981-12-18 1 Apr 1983  1983-04-01 Yes No
Hungary DTC  1 Dec 1981  1981-12-01 24 Sep 1982  1982-09-24 Yes No
Turkmenistan DTC  29 Oct 1982  1982-10-29 26 Aug 1983  1983-08-26 No No
Belgium DTC  14 May 1996  1996-05-14 8 Dec 1999  1999-12-08 Yes No
Armenia DTC  17 Jan 2011  2011-01-17 19 Sep 2011  2011-09-19 Unreviewed Yes
United Kingdom DTC  20 Jun 1974  1974-06-20 1 Nov 1974  1974-11-01 Yes No
South Africa DTC  26 Nov 1997  1997-11-26 8 Dec 1998  1998-12-08 Yes No
Portugal DTC  19 Nov 2012  2012-11-19 16 Aug 2013  2013-08-16 Yes Yes
Germany DTC  18 Feb 2011  2011-02-18 16 Dec 2011  2011-12-16 Yes Yes
Kuwait DTC  5 Oct 2010  2010-10-05 25 Oct 2013  2013-10-25 Unreviewed Yes
Jersey DTC  11 Jul 2016  2016-07-11 17 Feb 2017  2017-02-17 Unreviewed Yes
Romania DTC  16 Nov 1981  1981-11-16 8 Nov 1982  1982-11-08 Yes No
Sweden DTC  25 Oct 1988  1988-10-25 13 Nov 1989  1989-11-13 Yes No
Seychelles DTC  28 Jun 2006  2006-06-28 27 Oct 2006  2006-10-27 Yes No
Russian Federation DTC  5 Dec 1998  1998-12-05 1 Jan 2000  2000-01-01 Yes Yes
Bosnia and Herzegovina DTC  29 Jun 1985  1985-06-29 8 Sep 1986  1986-09-08 Unreviewed No
Luxembourg DTC  8 May 2017  2017-05-08 not yet in force  1900-01-01 Unreviewed No
Italy DTC  24 Apr 1974  1974-04-24 9 Jun 1983  1983-06-09 Yes Yes
Austria DTC  20 Mar 1990  1990-03-20 1 Jan 1991  1991-01-01 Yes Yes
United Arab Emirates DTC  27 Feb 2011  2011-02-27 1 Jan 2014  2014-01-01 Yes Yes
Guernsey DTC  15 Jul 2014  2014-07-15 4 Mar 2015  2015-03-04 Yes Yes
Serbia DTC  29 Jun 1985  1985-06-29 8 Sep 1986  1986-09-08 Unreviewed No
Iceland DTC  13 Nov 2014  2014-11-13 22 Dec 2014  2014-12-22 Yes Yes
Barbados DTC  3 May 2017  2017-05-03 not yet in force  1900-01-01 Unreviewed Yes
Poland DTC  4 Jun 1992  1992-06-04 1 Jan 1992  1992-01-01 Yes Yes
Denmark DTC  11 Oct 2010  2010-10-11 18 May 2011  2011-05-18 Yes Yes
Czech Republic DTC  28 Apr 2009  2009-04-28 26 Nov 2009  2009-11-26 Yes No
Ukraine DTC  8 Nov 2012  2012-11-08 1 Jan 2014  2014-01-01 Yes Yes
Thailand DTC  27 Oct 1998  1998-10-27 4 Apr 2000  2000-04-04 Unreviewed No
Lebanon DTC  18 Feb 2003  2003-02-18 14 Apr 2005  2005-04-14 No No
Iran DTC  4 Aug 2015  2015-08-04 5 Mar 2017  2017-03-05 Unreviewed No
Mauritius DTC  21 Jan 2000  2000-01-21 12 Jun 2000  2000-06-12 Yes No
Greece DTC  30 Mar 1968  1968-03-30 16 Jan 1969  1969-01-16 Yes No
Norway DTC  24 Feb 2014  2014-02-24 8 Jul 2014  2014-07-08 Yes Yes
Singapore DTC  24 Nov 2000  2000-11-24 8 Feb 2001  2001-02-08 No No
Tajikistan DTC  29 Oct 1982  1982-10-29 26 Aug 1983  1983-08-26 No No
Latvia DTC  24 May 2016  2016-05-24 not yet in force  1900-01-01 Unreviewed No
Bulgaria DTC  30 Oct 2000  2000-10-30 3 Jan 2001  2001-01-03 Yes No
India DTC  18 Nov 2016  2016-11-18 14 Dec 2016  2016-12-14 Unreviewed Yes
San Marino DTC  27 Apr 2007  2007-04-27 18 Jul 2007  2007-07-18 No No
Bahrain DTC  9 Mar 2015  2015-03-09 26 Apr 2016  2016-04-26 Yes Yes