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Cyprus introduces documentation requirements for certain payments to nonresident companies

|Tax Alerts, Information Reporting, Legis ...|Cyprus
Cyprus

  • Cyprus has implemented new rules introducing documentation requirements for certain payments, effective from 17 April 2025.
  • Companies making dividend, interest or royalty payments to associated companies for which no tax is withheld must maintain supporting documentation for the recipient company for six years, unless the recipient meets specific residency or tax criteria.
  • Noncompliance with documen…

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