April 2005
Page 43
Cyprus: The EU Holding
Services offered by electronic means

Examples of services included
Cyprus VAT
•Website supply, web-hosting and distance maintenance of programs and equipment
•Supply of software and the updating of software
•Supply of images, text and information and the making available of databases
•Supply of music, films and games (including games of chance and gambling games)
•Supply of political, cultural, artistic, sporting, scientific and entertainment broadcasts
•Supply of distance teaching
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