Searching Content indexed under Corporate Tax by Elias Neocleous & Co LLC ordered by Published Date Descending.
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EU Directive On Administrative Cooperation In Field Of Taxation Amended
The relevant disclosure requirements must be followed by intermediaries and, in some instances, taxpayers.
European Union
20 Aug 2019
EU Special Committee On Financial Crimes, Tax Evasion And Tax Avoidance (TAX3)- Final Report
The report acknowledges the exit taxation rules adopted by the EU in the ATAD I and the implementation of the BEPS action plan.
European Union
15 May 2019
Issuance Of Tax Residence Certificates Based On 60-Day Residence Rule
The Cyprus Tax Department has issued a circular (EE 33 dated 29 January 2019) giving guidance on the tax residence provisions for individuals introduced by Law 119(I)/2017.
29 Apr 2019
New Cyprus-Saudi Arabia Double Tax Agreement Enters Into Force
The Ministry of Finance has announced that the double tax agreement with Saudi Arabia – which was signed on 3 January 2018 – will enter into force on 1 March 2019. The agreement will apply to amounts
6 Feb 2019
Time Extension For Financial Institutions To Submit 2017 Corporate Tax Returns
The Tax Department has announced an extension of the time allowed for banks and other financial institutions to submit their corporate tax returns for the 2017 tax year.
28 Jan 2019
New Tax Exemptions And Allowances For Film And Audiovisual Production Industry
In September 2017 the government approved an initiative to encourage the development of the film and audiovisual production industry in Cyprus by means of grants, tax incentives and other assistance.
21 Jan 2019
Extension Of Time For Financial Institutions To Submit Corporate Tax Returns For 2017
The Cyprus Tax Department has announced an extension of the time allowed for banks and other financial institutions to submit their corporate tax returns for the tax year 2017.
7 Jan 2019
Tax On Corporate Transactions In Cyprus: Overview
The Q&A gives a high level overview of tax in Cyprus and looks at key practical issues including, for example: the main taxes, reliefs and structures used in share and asset sales, dividends, mergers, joint ventures...
27 Dec 2018
Implementation Of EU Directive On Tax Dispute Resolution Mechanisms
The Cyprus Tax Department has published draft legislation to implement the EU Tax Dispute Resolution Mechanisms Directive (2017/1852/EU) for consultation.
European Union
14 Dec 2018
Removal Of Namibia From EU List Of Non-Cooperative Tax Jurisdictions
On 6 November 2018 Namibia was removed from the EU's list of non-cooperative tax jurisdictions by a decision of the Economic and Financial Affairs Council, which considered that Namibia has made sufficient commitments at a high political level to address EU concerns.
23 Nov 2018
Taxation Of Insurance Agent Earnings
The Tax Department recently issued a circular clarifying the taxation of insurance agent earnings.(1) A representative of an insurer who is not in an employment relationship with that insurer ...
26 Sep 2018
Tax Treatment Of Non-Returnable Capital Contributions
The Cyprus Tax Department's Interpretative Circular EE 25 dated 3 September 2018 clarifies the tax treatment of non-returnable capital contributions by Cyprus taxpayers to companies which are tax-resident abroad.
23 Sep 2018
Tax Exemptions For Loan Restructuring Implemented
Following the extension of tax relief for the disposal of immovable property for the restructuring non-performing loans introduced by Laws 96(I)/2018, 98(I)/2018, 99(I)/2018 and 100(I)/2018,
28 Aug 2018
Entry Into Force Of The Cyprus–Luxembourg Double Taxation Agreement
The new double taxation agreement (DTA) between Cyprus and Luxembourg, which was signed on May 8, 2017, entered into force on May 21, 2018, following completion of both countries' domestic ratification procedures.
European Union
25 Jul 2018
Submission Period For Applications To Settle Tax Arrears By Instalments Extended
The Process of Adjustment of Tax Arrears Law 2017 (Law 4(I)/2017) established a procedure for settling tax arrears by monthly instalments.
18 Jul 2018
Tax Department Aims To Streamline Payment Of Tax Liabilities
One of the Tax Department's main priorities is to streamline and modernise its processes and make it more convenient for taxpayers to deal with the department by facilitating the electronic submission...
11 Jul 2018
New "Federal" EU Tax Rules On The Table
In 2011, in response to public concerns over large multinational companies exploiting differences in national tax rules, the European Commission published a proposal for a Common Consolidated Corporate Tax Base...
European Union
18 Apr 2018
The New Cyprus–United Kingdom Double Tax Agreement: An Article By Article Analysis
On March 22, 2018, Cyprus and the United Kingdom signed a new double taxation agreement (DTA). Once it has been ratified by both parties it will replace the current agreement, which dates back to 1974.
13 Apr 2018
Cyprus Chapter Of "International Taxation Of Low-Tax Transactions"
Cyprus, an island of 9,251 square kilometres in the Eastern Mediterranean at the crossroads of Europe, Asia, the Middle East, and Africa, is ideally located as an international business and financial centre.
12 Apr 2018
Tax Department Circular Clarifies VAT Treatment Of Dividends
Cyprus holding companies are widely used in the context of international business structuring to optimise the channelling of inbound and outbound investments with countries that have signed a double tax treaty with Cyprus.
9 Apr 2018
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