The income tax treaty between Cyprus and Jordan was signed on 17 December 2021. The treaty is the first of its kind between the two countries.
Taxes Covered
The treaty covers Cyprus income tax, corporate income tax, the special contribution for the Defence of the Republic, and capital gains tax. It covers Jordanian income tax.
Service PE
The treaty includes the provision that a permanent establishment will be deemed constituted when an enterprise furnishes services within a Contracting S…