The Directive gives Member States the option to defer the application of what is known as DAC6 by six months...
The provisions of the Income Tax Law related to the Notional Interest Deduction (NID) on New Equity were amended...
The Cyprus Tax Department published on 12 February 2020 the bond yield rates per country as at 31 December 2019 to be considered for...
On 22 January 2020, the Instrument of Ratification of the Multilateral Convention to Implement Tax Treaty Related Matters to Prevent Base Erosion and Profit Shifting was published in the Official Gazette of the Republic of Cyprus...
Following the ratification of the DTT by Cyprus on 24 May 2019 and the signing of the ratification law in Kazakhstan on 30 December 2019, the treaty entered in to force on 17 January 2020 and it generally applies as from 1 January 2021.
On 30 October 2019 the Parliament of Ukraine approved the ratification of the protocol amending the Double Tax Treaty between Cyprus and Ukraine...
The Cyprus Tax Department recently issued a Circular announcing the release of a confirmation which should be used whenever dividends are paid from a Cyprus company to Greek tax residents. ..
According to the capital gains provisions of the treaty, the country of residence of the seller has the exclusive right to tax gains arising from the disposals of shares, except...
