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Article
Directors' And Shareholders' Taxation When Receiving Loans Or Withdrawals From Cypriot Companies
According to the Cyprus Income Tax Law, a Cyprus resident individual director or shareholder
CyprusCorporate/Commercial Law
PKF
Article
Holding Companies Remain Attractive Despite Bail-Out Tax Rate Increase
Following the introduction of the bail-out package agreed between the European Union, the European Central Bank and the International Monetary Fund on the one hand and the Cyprus government on the other, the two largest banks in Cyprus will be merged and considerably downsized.
CyprusCorporate/Commercial Law
Elias Neocleous & Co LLC

Introduction Of The Cyprus Partnership Limited By Shares.

Further to the lengthy consultation between the competent authorities, the Cyprus partnership law has finally been amended by Law No.144(I)/2015 introducing the long awaited Partnership Limited by Shares ("LPS").

CyprusCorporate/Commercial Law

Ultimate Beneficial Owner (UBO) Registry Now In Effect

As we informed you late last year, the Council of Ministers decided to transpose the 4th Anti-Money Laundering Directive (EU) 2015/849 to the national legislation. The registry development has been...

CyprusCorporate/Commercial Law

Foreign Account Tax Compliance Act Services - Get Ready Now

Financial institutions need to act now in order to understand the scale of the compliance challenge they face and to have the best chance of an orderly and cost effective implementation of the required process and procedures.

CyprusFinance and Banking

Deloitte Cyprus

Electronic Submission Of Declarations Of Withheld Special Defence Contribution (SDC) And General Healthcare System (GHS) Contributions From Interest And Dividend Payments

We would like to remind you that the Cyprus Tax Department had announced the submission deadlines with respect to the electronic declarations of withheld Special Defence Contribution and contributions to the General Healthcare System.

CyprusFood, Drugs, Healthcare, Life Sciences

Areti Charidemou & Associates LLC

4th And 5th AML Directive – Establishment Of UBO Register – Cyprus

On December 16th, 2020, the Council of Ministers decided to transpose the 4th Anti-Money Laundering Directive (EU) 2015/849 to the national legislation.

CyprusGovernment, Public Sector

Cyprus Investment Programme And Permanent Residency

Attracting foreign direct investment is at the heart of Cyprus' development strategy.

CyprusGovernment, Public Sector

A. Karitzis & Associates L.L.C

Ukrainians Eyeing Foreign Citizenships In Wake Of Automatic Exchange Of Information

Ukraine has recently announced the plan to start an automatic exchange of information on financial accounts under the international Common Reporting Standard as of 2020, pertaining to data relating to 2019.

CyprusImmigration

Tax Law Amendment Regarding Debt Restructurings

On 10 July 2018, the House of Representatives voted for amending the provisions of the tax legislation regarding bank debt restructurings involving immovable property in Cyprus.

CyprusInsolvency/Bankruptcy/Re-Structuring

A Further Step Towards Ratification Of The Cyprus - Spain Double Taxation Agreement

The double taxation agreement between Cyprus and Spain, which was signed in Nicosia on 14 February 2013, has taken another step towards ratification.

Elias Neocleous & Co LLC

Amendments To The Definition Of "Resident Of The Republic" For Individuals

With effect from 1st January 2017 the Cyprus Income Tax Law was amended with regard to the definition of "resident of the Republic" for individuals.

Michael Kyprianou & Co. LLC

Changes In Cyprus Tax - 06 August 2015 (Video Content)

On 6 August 2015, Deloitte Russia and Deloitte Cyprus held a joint webinar. The webinar was dedicated to the recent and expected changes in the Cyprus tax legislation...

Deloitte Cyprus

Covid 19: Tax Department Introduces Measures To Allow For The Payment Of VAT In Installments

On 9 February 2021, the Department of Taxation issued an announcement in respect of Law 5(1)/2021 concerning the payment of VAT due in respect of the tax periods ending on 31 December 2020 and 31 January 2021.

Elias Neocleous & Co LLC

Cyprus Announces The Non-application Of Administrative Fines For DAC6 Submissions Up Until 30 June 2021

On 26 February 2021, the Cypriot Tax Department (CTD) issued an announcement which provides that no imposition of administrative fines for submission will apply until the 30th of June 2021, ...

Ernst & Young Cyprus Ltd

Cyprus Introduces Rules To Implement Country By Country Reporting Requirements

The Cyprus Minister of Finance issued a Decree on 30 December 2016, introducing a mandatory Country by Country (CBC) reporting requirement for multinational enterprise groups...

Patrikios Legal

Cyprus Tax Facts 2021 - Company Levy

All companies incorporated in Cyprus are required to pay a fixed annual levy of €350 to the Registrar of Companies. The maximum levy for groups is set at €20.000.

Cyprus Tax Reform: Proposed Legislative Amendments To Strengthen Enforcement

The Cyprus government has proposed a series of legislative amendments aimed at strengthening tax enforcement, as part of a broader tax reform currently under public consultation.

Elias Neocleous & Co LLC

Cyprus – UK New Double Tax Treaty Enters Into Force

The new double tax treaty and accompanying Protocol between Cyprus and the United Kingdom of Great Britain and Northern Ireland signed on 22 March 2018 entered into force on 18 July 2018 based on a recent update ...

EU Council Adopts VAT In The Digital Age Package

On 11 March 2025 the EU Council has adopted a comprehensive set of laws aimed to align the European Union's VAT rules with the digital transformation of the economies.

Showing 361–380 of 2291 results

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