EYCyprus amends definition of corporate tax residency and introduces withholding tax on payments of dividends, interest and royalties to companies in non-cooperative jurisdictions
|Tax Alerts, Legislation & Policy, Na ...|Cyprus, European Union
Executive summary
On 9 December 2021, the Cypriot House of Representatives approved the long-awaited bills amending the Income Tax Law as well as the Special Contribution for the Defense of the Republic Law with respect to the definition of corporate tax residency and the imposition of withholding tax on outbound payments of dividends, interest and royalties made to companies resident or registered…
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