"Протокол о внесении изменений в Соглашение между Правительством Российской Федерации и Правительством Республики Кипр об избежании двойного налогообложения в отношении налогов на доходы и капитал от 5 декабря 1998 года" [рус., англ.] (Подписан в г. Никосии 07.10.2010)

would not otherwise be available.
2. The provisions of paragraph 1 shall only apply to companies that are not registered in a Contracting State but claim the benefits of the Agreement."
2. Existing Articles 29 "Entry into Force" and 30 "Termination" of the Agreement shall be renumbered accordingly.

Article XII

Each of the Contracting States shall notify to the other, through the diplomatic channels, the completion of the procedures required by its domestic law for the bringing into force of this Protocol. The Protocol, which shall form an integral part of the Agreement, shall enter into force on the date of the latter of these notifications and shall have effect in both States for taxable periods beginning on or after the first day of January in the calendar year next following that in which the Protocol enters into force, except for:
(a) Article VII, which shall have effect on the first day of January of the calendar year following the expiration of a period of four years from the date on which the Protocol enters into force;
(b) Article X, which shall take effect upon the introduction by Cyprus of the necessary legal basis.

Done in duplicate at Nicosia this 7th day of October, 2010, in the Russian, Greek and English languages, all texts being equally authentic. In the case of any divergence between the Russian and the Greek texts, the English text shall be the operative one.

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