Cyprus Introduces New Defensive Measures on Dividend, Interest, and Royalty Payments to Non-Cooperative and Low-Tax Jurisdictions
Cyprus published Law No. 47(I)/2025 and Law No. 48(I)/2025 in the Official Gazette on 16 April 2025, introducing new and revised defensive measures on outbound payments of dividends, interest, and royalties to non-cooperative and low-tax jurisdictions where the paying company and receiving company are associated/related (50% direct or indirect ownership). The measures also apply for payments to…
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