Cyprus:
New Double Taxation Agreement Between Cyprus And Iceland Takes Effect From 1 January 2015
21 January 2015
Elias Neocleous & Co LLC
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The new double taxation agreement
between Cyprus and Iceland, which was signed on 13 November
2014, entered into force on 22 December 2014. Its provisions
will have effect for taxes withheld at source that are paid or
credited on or after 1 January 2015 and for other taxes in
respect of taxable years beginning after that date. The agreement
is based on the OECD Model Convention for the Avoidance of Double
Taxation on Income and extends Cyprus's network of double
taxation agreements to cover 53 countries.
The content of this article is intended to provide a general
guide to the subject matter. Specialist advice should be sought
about your specific circumstances.
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