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ARTICLE · 14 JANUARY 2014

Double Tax Treaty Roundup

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On 1 January 2014 five new agreements for the avoidance of double taxation (DTAs) between Cyprus and other countries took effect.

CyprusTax
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On 1 January 2014 five new agreements for the avoidance of double taxation (DTAs) between Cyprus and other countries took effect. The new agreements are with Estonia, Finland, Portugal, Spain and Ukraine. The first four are entirely new agreements, extending Cyprus's network of DTAs, and the agreement with Ukraine replaces the agreement between Cyprus and the USSR, which had been adopted by Cyprus and Ukraine following the dissolution of the USSR. All the new agreements follow the OECD Model Convention. Furthermore, according to the Ministry of Finance, new agreements with Norway and Switzerland are expected to be signed in the next few weeks, and negotiations on a new agreement with Malaysia are also at an advanced stage.

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