The DTT provides for a 0% withholding tax (WHT) rate on interest and royalties.

The first-time Double Tax Treaty (DTT) between Cyprus and Luxembourg signed on 8 May 2017 is effective as from 1 January 2019 based on a recent update of the Cyprus Ministry of Finance.

The amending Protocol signed 19 December 2018 to the double tax treaty between Cyprus and the United Kingdom of Great Britain and Northern Ireland (signed in 2018), entered into force on 2 October 2019.

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 ...

The first-time double tax treaty (DTT) between Cyprus and Barbados signed in May 2017 is effective as from 1 January 2018 as per a recent update of the Cyprus Ministry of Finance.

Estate duty has been abolished since 1 January 2000. The executor/ administrator of the estate of the deceased, is however required by the Deceased Persons Estate Law...

On 1 June 2018, Cyprus ratified the double tax treaty it had signed with Andorra on 18 May 2018

For the purpose of identifying such harmful measures the Group set out the criteria against which any potentially harmful measure is to be tested.

The DTT provides for a 0% withholding tax (WHT) rate on dividends, interest and royalties.

The first-time double tax treaty (DTT) between Cyprus and Ethiopia signed in December 2015 entered into force on 18 October 2017 as per recent update of the Cyprus Ministry of Finance.

The following table gives the amount or rate of duty payable on certain documents. Transactions which fall within the scope of reorganisations are exempt from stamp duty.

A trust may be defined as the obligation under which a person to whom property is transferred (i.e. the trustee) is bound to deal with the beneficial interest in such property in a particular...

The Cyprus Ministry of Finance (the Cyprus MOF) has announced that Cyprus and the Arab Republic of Egypt signed a new double tax treaty (the new DTT) on 8 October 2019.

On 22 October 2020 the Cyprus Council of Ministers approved the Cyprus draft budgetary plan for 2021 (the "draft budget").

We now await publication of the DTT in the Cyprus Government Gazette.

The first-time double tax treaty (DTT) between Cyprus and Saudi Arabia signed on 3 January 2018 will enter into force on 1 March 2019 as per a recent update of the Cyprus Ministry of Finance.

Cyprus and the United Kingdom of Great Britain and Northern Ireland signed today a new double tax treaty and accompanying Protocol.

On 27 July 2020, the Cyprus Tax Authority (CTA) announced Cyprus' choosing of the option for deferral of DAC6 filing deadlines.

The Cyprus tax authorities issued on 19 September 2018 an announcement clarifying the triggering of the secondary filing mechanism for Country by Country ("CbC") reporting.

On 15 December 2020 amending law No.7, which amends Article 8(21) of the Cyprus Income Tax Law, was published in the Cyprus Government Gazette.