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Information about Tax Appeals becomes publicly available
The Tax Tribunal can now publish its rulings in relation to appeals against decisions of the Director of the Tax…
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Financing of/from Cyprus Companies: Challenges and Opportunities
There are many implications with regards to the set-up and operations of companies with international operations…
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Related Party Financing – A Totally Reshaped Landscape
As from 1 July 2017 related party financing transactions will need to comply with transfer pricing requirements...
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The 60-Day Tax Residency Rule
The new provision, also known as “60-day tax residency rule”, provides an incentive to individuals who are not tax residents…
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Seamark Going…Global!
Seamark is pleased to be among the exhibitors of the Going Global Exhibition which will take place on 16 and…
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Cyprus – Russia Double Tax Treaty – Court decision for thin capitalization rules
The Russian Supreme Court issued a decision related to the treatment of interest considered as non-tax deductible based on...
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New Double Tax Treaty between Cyprus and UK
A new Double Tax Treaty was signed between Cyprus and the UK on 22 March 2018. The treaty is based...
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Double Tax Treaty between Cyprus and Ukraine – Taxation of dividends in Ukraine
On 15 February 2018, the Ukrainian State Fiscal Service (SFS) published a Guidance Letter...
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Tax Circular clarifying income eligible for 50% exemption from personal tax
We have reported several times in the past about the very attractive personal tax exemption of 50% of employment income...
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