Cyprus Tax News

Supreme Court: Business merger facility not applicable to contribution to subsidiary followed by subsequent contribution to grant daughter company of all assets except a business building

9 February 2013

Treaty between Cyprus and Ukraine signed

9 February 2013

Treaty between Finland and Cyprus – details

9 February 2013

Treaty between Cyprus and Estonia signed

2 December 2012

Netherlands Supreme Court decides that Dutch thin capitalization provisions in the case of financing companies are not incompatible with ICCPR and ECHR

3 September 2012

Protocol to treaty between Poland and Cyprus – details

29 July 2012

Supreme Court decides interest paid on debt-claim towards low-taxed group company resulting from transfer of immovable property not deductible

29 July 2012

Court of First Instance Leuven decides that fine imposed by European Commission due to violation of EC competition law is not deductible

29 July 2012

Protocol to treaty between Cyprus and Russia enters into force

25 July 2012

Protocol to treaty between Russia and Cyprus – details

17 April 2012

Treaty between Germany and Cyprus enters into force

4 March 2012

Treaty between Cyprus and Slovenia enters into force

24 November 2011

Treaty between Russia and the Netherlands – Russia clarifies applicability of reduced 5% withholding tax on dividends

24 November 2011

Treaty between Denmark and Cyprus enters into force

15 September 2011

Treaty between Germany and Cyprus – details

12 May 2011

Protocol to treaty between Cyprus and Italy enters into force

27 April 2011

Treaty between Denmark and Cyprus – details

30 March 2011

Protocol to treaty between Italy and Cyprus – details

17 July 2010

Treaty between Russia and Cyprus – Russia clarifies "directly invested" for purposes of application of lower withholding tax rates on dividends

26 April 2010

Treaty between Czech Republic and Cyprus enters into force

20 January 2010

Treaty between Czech Republic and Cyprus enters into force

21 December 2009

Dutch dividend withholding tax exemption extended to certain EEA countries

16 September 2009

Treaty between Cyprus and Qatar – details

16 September 2009

ECJ: Cobelfret extended to domestic situations and potentially to dividends received from third countries

16 July 2009

ECJ: Netherlands' non-exemption of dividends paid to certain EEA countries from withholding tax found incompatible with EEA Agreement

16 July 2009

Protocol to treaty between Cyprus and Italy signed

16 July 2009

ECJ finds Finnish dividend withholding tax regime incompatible with EC freedom of establishment

16 July 2009

Treaty between Czech Republic and Cyprus – details

7 June 2009

Amending protocol to treaty between Russia and Cyprus initialled

13 May 2009

Treaty between Czech Republic and Cyprus to be signed

13 May 2009