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This will effectively introduce a principal purpose test and limitation of benefits provisions into all covered agreements.

The Tax Department of Cyprus announced, on 26 February 2021, that there will be no imposition of administrative fines for overdue submission of DAC6 information in the following cases, ...

The double tax agreement between Cyprus and Portugal, which was signed on November 19 2012, entered into force on August 16 2013 following the completion of ratification procedures by the two countries and the exchange of notifications of ratification.

Despite having complied with all relevant information exchange requirements Cyprus continued to be included in the Spanish tax authorities “blacklist” of tax havens.

The Process of Adjustment of Tax Arrears Law 2017 (Law 4(I)/2017) establishes a procedure for settling tax arrears by monthly instalments. It provides a waiver of interest and penalties of up to 95% for all nationally imposed taxes

October 30 2009 Cyprus tax legislation does not contain specific provisions relating to the thin capitalization of companies, such as limits on debt-to-equity ratios.

We prepared the ‘‘Overview of EU Member States and Switzerland'', which gives you a comprehensive overview of the current state of play

Following the removal of Cyprus from the Portuguese tax blacklist in 2011, the two countries have now signed a double tax agreement.

The long-awaited removal of Cyprus from the "List of the States and Territories providing preferential tax treatment and (or) not requiring disclosure and furnishing of the information upon conducting of financial transactions (offshore zones)" appended to Order 108n of the Ministry of Finance of the Russian Federation dated 13 November 2007 took effect from the beginning of 2013.

The Tax Department recently issued a circular clarifying the taxation of insurance agent earnings.(1) A representative of an insurer who is not in an employment relationship with that insurer ...

On 24 January 2022, the Cyprus Tax Department published a new "Frequently Asked Questions (FAQs)"section on its website on Transfer Pricing (TP).

The Cyprus Securities and Exchange Commission is undertaking a consultation process on the appropriate threshold for exemption from the requirement to publish a prospectus for the public offer of securities.

Limassol City will soon be opening its arms to welcome one of the largest technology and entrepreneurial festivals in Europe, Reflect 2022.

On the 27th of September 2019, the Council of Ministers issued the Merchant Shipping (Fees and Dues with respect to Ocean Going Commercial Cyprus Ships) Regulations ...

The Nairobi International Convention on the Removal of Wrecks (adopted on May 18 2007) will enter into force on April 14 2015, a year after gaining approval from the requisite number of countries.

In December 2008 the Republic of Cyprus and the Republic of Korea, one of the world’s leading shipbuilding centres, signed a cooperation agreement in the field of maritime transport.

The Department of Merchant Shipping has announced that the Maritime Labour Convention 2006 will enter into force in Cyprus on August 20 2013, the date of its international entry into force.