Cyprus Tax News
Court of First Instance Bruges decides that non-deductible part of the foreign dividend deduction can be included in loss carry-forward
25 March 2013
Protocol to treaty between Cyprus and Poland enters into force
9 February 2013
Treaty between Cyprus and Portugal signed
9 February 2013
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
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
Supreme Court decides interest paid on debt-claim towards low-taxed group company resulting from transfer of immovable property 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
Protocol to treaty between Cyprus and Italy signed
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
ECJ finds Finnish dividend withholding tax regime incompatible with EC freedom of establishment
16 July 2009