The French General Directorate of Public Finance has published the synthesized text of the 1981 income and capital tax treaty with Cyprus as impacted by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI). The text is intended to facilitate the reading of the treaty as impacted by the MLI based on the reservation and notifications deposited by France and Cyprus. The text is not a substitute for the respective authentic texts of the treaty and the MLI, which remain the only applicable legal instruments.
As provided in the synthesized text, the MLI applies for the 1981 France-Cyprus tax treaty:
Click the following link for the tax treaty page of the General Directorate of Public Finance, which includes the MLI synthesized texts.