On 19 December 2018, officials from Cyprus and the UK signed an amending protocol to the 2018 tax treaty between the two countries, which entered into force in July 2018 and replaces the 1974 tax treaty ({News-2018-07-27/T/3-previous coverage}). The protocol is the first to amend the treaty and provides a grandfathering period for calendar years ending on or before 31 December 2024 that allows individuals to choose which basis of taxation they want to apply to their government service pensions, i.e., taxed in accordance with the 1974 Cyprus-UK treaty or the 2018 treaty. The protocol will enter into force once...