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ARTICLE · 02 JANUARY 2014

Cyprus Tax Headlines – December 2013

Elias Neocleous & Co LLC
Elias Neocleous & Co LLC
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Elias Neocleous & Co LLC

Elias Neocleous & Co LLC

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I am delighted to present the first issue of our "Cyprus Tax Headlines", a brief free-of-charge summary of selected tax developments in Cyprus and abroad that may have implications for Cyprus holding and finance structures.

CyprusStrategy
Andreas Neocleous
Andreas Neocleous
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Welcome

I am delighted to present the first issue of our "Cyprus Tax Headlines", a brief free-of-charge summary of selected tax developments in Cyprus and abroad that may have implications for Cyprus holding and finance structures. Given the diversity of structures in use, a publication such as this cannot cover every detail. I hope you will find this new publication helpful and interesting.

Andreas Neocleous
Chairman

US-Cyprus Treaty

On 10 September the office of Associate Chief Counsel of the US Internal Revenue Service announced that a Cyprus-resident holding company qualified for benefits under the US-Cyprus double tax treaty ("Treaty") and the reduced tax rate on dividends from "qualified foreign corporations", despite not meeting the share ownership requirements stipulated in the Treaty.

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