The UK has published the Double Taxation Relief (Cyprus) Order 2019 and the Double Taxation Relief and International Tax Enforcement (Israel) Order 2019, which were made on 10 July 2019 and provide for the ratification of pending protocols to the tax treaties with Cyprus and Israel. The protocol to the 2018 Cyprus-UK tax treaty was signed on 19 December 2018 and provides a grandfathering period 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. Regardless of when the...