The Directive gives Member States the option to defer the application of what is known as DAC6 by six months...
The Ministry of Finance of Cyprus extended the deadline for submission of the 2019 personal income tax return to 30 October 2020...
The Cyprus Ministry of Labour announced on 2 May 2020 that the deadline for the payment of Social Insurance and related contributions for March...
What do all these, otherwise totally diverse and different, entities and persons have in common?
The answer is that they...
As from 1 March 2020, the respective contributions will increase to 2.90% for employers, 2.65% for employees, 4% for self-employed persons and 4.70% for the state...
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.
With a decree issued on 20 December 2019, the Minister of Finance of the Republic of Cyprus has set the public interest rate for 2020 at 1.75%...
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...