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Searching Content indexed under Income Tax by Elias Neocleous & Co LLC ordered by Published Date Descending.
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Convention Between Republic Of Cyprus And The Republic Of Kazakhstan For The Avoidance Of Double Taxation And The Prevention Of Fiscal Evasion With Respect To Taxes On Income
Broadening the existing network of Double Tax Avoidance Agreements plays a key role for economic activity and enhancing political relations.
Cyprus
29 May 2019
2
Reference Rates For Notional Interest Deduction For 2019
Article 9(B) of the Income Tax Law 2002 provides for a notional interest deduction for tax purposes on new equity capital injected into companies and permanent establishments of foreign companies on or after 1 January...
Cyprus
6 Feb 2019
3
Extension Of Due Date For Payment Of Individuals' 2017 Income Tax Liability
The Cyprus Tax Department has announced an extension of the time allowed for employed and self-employed individuals who are not required to submit audited financial statements ...
Cyprus
12 Nov 2018
4
Filing Of 2017 Individual Tax Returns
The Cyprus Tax Department has announced that 31 October 2018 is the deadline for employees and self-employed individuals who are not required to submit audited financial statements to file their tax returns...
Cyprus
22 Jun 2018
5
Income Tax Exemption For New Taxpayers Earning More Than €100,000 Per Year
The Cyprus Tax Department has recently issued a circular clarifying its earlier circular EE 2017/4 dated 24 July 2017 regarding the income tax exemptions for persons taking up employment in Cyprus ...
Cyprus
26 Mar 2018
6
Electronic Submission Of 2017 Tax Returns By Individuals
Under the Cyprus self-assessment system employed persons must submit their annual tax return no later than seven months after the end of the income tax year, ...
Cyprus
6 Feb 2018
7
Further Extension Of The Period Allowed For Submitting Applications To Settle Tax Arrears By Instalments
The Process of Adjustment of Tax Arrears Law 2017 (Law 4(I)/2017) establishes a procedure for settling tax arrears by monthly instalments. It provides a waiver of interest and penalties of up to 95% for all nationally imposed taxes
Cyprus
12 Jan 2018
8
Taxation Of Deemed Benefits On Loans And Advances To Directors And Shareholders
Interpretative Circular 14, issued by the Cyprus Tax Department on 14 November 2017, clarifies the application of article 5(2)(g) of the Income Tax Law, which provides for a deemed benefit...
Cyprus
20 Dec 2017
9
Extension Of Accelerated Writing Down Allowances For Tax Purposes
The Cyprus Income Tax Law was amended in 2012 to introduce accelerated capital allowances for tax purposes on assets purchased during the years 2012 to 2014 inclusive.
Cyprus
12 Dec 2017
10
Extension Of Tax Exemptions For Loan Restructuring
In December 2015 the Cyprus tax laws were amended to temporarily exempt loan restructurings from tax in order to facilitate and encourage the restructuring of non-performing loans.
Cyprus
17 Oct 2017
11
Reference Rates For Notional Interest Deduction For Greece, Italy And Kazakhstan
Article 9(B) of the Income Tax Law of 2002 as amended provides for a notional interest deduction for tax purposes on new equity capital (paid-up share capital and share premium)...
Worldwide
28 Sep 2017
12
Cyprus Tax Department Reminder Regarding Imminent Deadlines
On 18 July the Tax Department published reminders on its website of approaching deadlines for submission of returns.
Cyprus
31 Jul 2017
13
Reference Rates For Notional Interest Deduction For 2017
Article 9(B) of the Income Tax Law of 2002 as amended provides for a notional interest deduction for tax purposes on new equity capital (paid-up share capital and share premium) injected into companies...
Cyprus
10 Mar 2017
14
Payment Of Arrears Of Taxes
On 27 January the Cyprus parliament approved a new law which provides for the payment of overdue taxes by monthly installments.
Cyprus
15 Feb 2017
15
New Tax Relief For Investors In Small And Medium Sized Innovative Enterprises
The Income Tax (Amendment) (No. 2) Law of 2016 (Law 135(I) of 2016) introduces new tax relief for investors in qualifying small and medium sized innovative enterprises.
Cyprus
9 Jan 2017
16
Payment Of Second Instalment Of Provisional Tax For 2016
Until that date payment may be made online or at District Tax Collection Offices, unless the income estimate has been revised, in which case payment must be made at the tax office
Cyprus
20 Dec 2016
17
Application Of Article 33 Of The Income Tax Law
The original article 33 only allowed the tax authorities to make an upward adjustment to the taxable profit of an enterprise in order to tax a profit that should have accrued to the enterprise on an arm's length basis.
Cyprus
15 Dec 2016
18
Returns Under Article 23 Of The Income Tax Law
Circular 2016/16, which was issued by the Cyprus Tax Department on 25 November 2016, clarifies the requirements regarding returns of income received by non-residents...
Cyprus
12 Dec 2016
19
The Changes To The Cyprus "Intellectual Property Box"
The Cyprus parliament has passed a law amending the Income Tax Law to bring its provisions on taxation of income from the use or sale of intangible assets into line with the "modified nexus" approach.
Cyprus
1 Nov 2016
20
Revision Of Government Bond Rates For Calculation Of Notional Interest Deduction For New Capital Used To Finance Assets Employed In Russia
The Cyprus Tax Department has announced a revision of the previously-announced reference rates used to calculate the NID under article 9B of the Income Tax Law for new capital used to finance assets employed in Russia.
Cyprus
29 Sep 2016
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