Cyprus
Answer ... Non-tax resident entities are subject to income tax in Cyprus on income from any business exercised through a permanent establishment in Cyprus and on certain income from sources within Cyprus (eg, rental income from property located in Cyprus or profits from the disposal of real estate in Cyprus).
Cyprus
Answer ... In general, Cyprus applies no withholding taxes on payments to non-residents, with the exception of income derived by non-residents from activities such as performances by public entertainers, technical assistance, oil and gas activities and film projections in Cyprus.
Cyprus
Answer ... Yes, double or multilateral tax treaties override domestic tax treatments.
Cyprus
Answer ... Yes – in the absence of a treaty, Cyprus provides for a unilateral tax credit for any foreign taxes paid.
Cyprus
Answer ... Currently there are no exit taxes for outbound entities. However, the full implementation of the EU Anti-Tax Avoidance Directive (expected by 1 January 2020) will introduce exit taxes.
