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The Cyprus tax reform, effective from the 2026 tax year, introduces important changes to personal income taxation. One of the key compliance tools under the new framework is Form IR59...

The last financial crisis changed the landscape around taxes throughout the world. The world has moved to greater transparency and additional measures were introduced in order to combat tax evasion and tax avoidance.

Cyprus tax residents are liable to SCD at the rate of 17% on dividends, 30% on bank deposit interest and 3% on rental income.

As of 1st January 2015, the new amendments to the Russian Federation Tax Code will take effect.

The UAE introduced Transfer Pricing ("TP") regulations as part of its Corporate Tax Law under Federal Decree-Law No. 47 of 2022, which applies to tax periods starting on or after 1 June 2023.

As part of a package of tax incentives aimed at stimulating investment and economic activity, Law 116(I) of 2015 amending the Income Tax Law introduced a notional interest deduction...

Numerous tax advantages exist in Cyprus, for companies and previously non-Cypriot resident individuals. Please see Article: Tax Efficiencies Available in Cyprus: Individuals and Corporates.

The Common Reporting Standard (CRS) has been initiated by the Organization for Economic Cooperation and Development (OECD) aiming at improving international tax compliance and preventing tax evasion, through the automatic exchange of information between the countries that implement CRS.

The VAT E-commerce Package adopted by the Council on the 5th of December 2017 includes several changes that will be gradually implemented, some changes will be effective as from the 1st of January 2019 and the rest as from the 1st of January 2021.

The objective of the present Indirect Tax Update is to inform you that the Tax Department has extended the deadline for submission of the VAT return and payment of the VAT due...

With a well-established non-domicile regime and the recent alignment of its immigration rules with the EU Blue Card Directive, Cyprus already offers EU-wide career mobility and stands...

On 2 December 2014, the US and Cyprus governments signed an intergovernmental agreement to implement the Foreign Account Tax Compliance Act.

The table below gives the amount of duty payable on certain documents. Any contracts relating to assets situated outside Cyprus or business matters that take place outside Cyprus are exempt from stamp duty.

The Cyprus IP Box is a special tax status given by discretion by the Cyprus Income Tax Office for companies which develop their own software or applications...

Following signature jurisdictions should each complete their own domestic process to ratify/accept/approve the MLI.

Cyprus Tax Tribunal ruled, in the Banking case represented by EY, that payment systems services (VISA, MasterCard, Amex) are VAT exempt.

In a world that is constantly evolving, our aim at PwC Cyprus is to find the right solutions to complex problems, creating value for our clients, stakeholders...