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Posts Tagged ‘BEPS’

Cyprus – Jordan Double Tax Treaty in Force

The treaty entered in to force on 11 April 2022 and it generally applies as from 1 January 2023.

Reference Interest Rates for 2022 for Notional Interest Deduction on New Equity

The Cyprus Tax Department published on 3 February 2022 the bond yield rates per country as at 31 December 2021 to be considered for the Notional Interest Deduction...

Frequently Asked Questions on Back to Back Financing Arrangements

The Cyprus Tax Department issued, on 24 January 2022, a set of Frequently Asked Questions related to financing arrangements between related parties of a so called Back to Back nature.

Cyprus and Jordan Sign a Double Tax Treaty

On 17 December 2021 Cyprus and Jordan signed a Double Tax Treaty. The treaty is based on the new OECD Model Tax Convention and includes all the minimum standards of the...

Country by Country Reporting – Extension of Deadline

The Cyprus Tax Department announced on 20 December 2021 that the submission deadline for Country-by-Country (CbC) Reporting obligations in Cyprus due to the secondary filing mechanism...

Introduction of Incorporation Test for Tax Residency and Withholding Taxes

On 9 December 2021 the Cyprus Parliament approved some amendments to the Income Tax law and the law on Special Contribution for Defence related to...

Double Tax Treaty Between Cyprus and the Netherlands: Details

The Double Tax Treaty provides for the following Withholding Tax rates on dividends, interest and royalties...

Cyprus and the Netherlands sign a Double Tax Treaty

On 1 June 2021 Cyprus and the Netherlands signed a Double Tax Treaty.

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