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Cyprus Tax News

Cyprus and Kazakhstan Conclude Tax Treaty Negotiations
Jun 22, 2018
Andorra Approves Pending Tax Treaty with Cyprus
Jun 21, 2018
Update – Tax Treaty between Andorra and Cyprus
Jun 12, 2018
Protocol to Tax Treaty between Cyprus and Mauritius has Entered into Force
Jun 06, 2018
Tax Treaty between Cyprus and Luxembourg has Entered into Force
May 29, 2018
Tax Treaty between Andorra and Cyprus Signed
May 21, 2018
Cyprus Requires Electronic Payment of Taxes from June 2018
Apr 30, 2018
Luxembourg Ratifies Pending Tax Treaty with Cyprus
Apr 27, 2018
Cyprus Extends Return Deadline for 2016 Tax Year
Apr 10, 2018
Luxembourg Parliament Approves Pending Tax Treaty with Cyprus
Mar 27, 2018
New Tax Treaty between Cyprus and the UK Signed
Mar 27, 2018
Update - Tax Treaty between Cyprus and Saudi Arabia
Mar 19, 2018
Cyprus Publishes Reference Rates for Notional Interest Deduction in 2018
Feb 28, 2018
Tax Treaty between Barbados and Cyprus has Entered into Force
Feb 05, 2018
Cyprus Extends Deadline for Settlement Program for Outstanding Tax Debts
Jan 11, 2018
Tax Treaty between Cyprus and Saudi Arabia Signed
Jan 05, 2018
Cyprus Extends Accelerated Annual Depreciation Allowances
Dec 14, 2017
Cyprus Extends Deadlines for 2016 CbC Report and 2017 CbC Notification
Dec 13, 2017
European Commission calls on Belgium to Implement Tax Ruling Exchange Rules and Closes Cases for Bulgaria, Cyprus, and Portugal
Dec 11, 2017
Luxembourg Government Approves Tax Treaty With Cyprus
Dec 05, 2017
Cyprus Introduces VAT Requirements on Land Transactions and Leasing/Letting of Immovable Property for Business Activities
Nov 22, 2017
Cyprus Consults on EU Anti-Tax Avoidance Directive Provisions
Nov 21, 2017
Tax Treaty between Cyprus and Ethiopia has Entered into Force
Nov 08, 2017
Protocol to Tax Treaty between Cyprus and Mauritius Signed
Oct 25, 2017
EU Directive on Dispute Resolution Published in Official Journal
Oct 18, 2017
Tax Treaty between Cyprus and Jordan under Negotiation
Oct 17, 2017
Cyprus Issues Notice on CbC Reporting Notification and Additional Guidance
Oct 12, 2017
Revisions to Tax Treaty between China and Cyprus under Negotiation
Sep 22, 2017
Malaysia Negotiating Tax Treaties with Fifteen Countries
Sep 01, 2017
Cyprus Publishes Additional Guidance on CbC Reporting
Aug 07, 2017
Cyprus Issues Guidance on Transfer Pricing for Intra-group Financing
Jul 24, 2017
European Commission calls on Bulgaria, Cyprus, and Portugal to Implement Tax Ruling Exchange Rules
Jul 14, 2017
Update - Protocol to Tax Treaty between Cyprus and San Marino
Jul 12, 2017
Cyprus Announces Procedures for Settlement Program for Outstanding Tax Debts
Jul 10, 2017
Update - Tax Treaty between Cyprus and Luxembourg
Jun 16, 2017
Signing Ceremony Held for BEPS Multilateral Instrument
Jun 08, 2017
Cyprus Publishes Reissued Decree on CbC Reporting
Jun 06, 2017
Ukraine Clarifies Requirements for Reduced Dividends Withholding under Tax Treaty with Cyprus
Jun 02, 2017
Update - Protocol to Tax Treaty between Cyprus and San Marino Signed
May 24, 2017
New Tax Treaty between Cyprus and San Marino Signed
May 22, 2017
Update - Tax Treaty between Barbados and Cyprus
May 18, 2017
European Commission Publishes Updated VAT MOSS Rules for All Member States
May 16, 2017
Tax Treaty between Cyprus and Luxembourg Signed
May 10, 2017
Tax Treaty between Barbados and Cyprus Signed
May 08, 2017
India Confirms Removal of Cyprus as a Notified Jurisdictional Area
Apr 28, 2017
Cyprus Approves Signing of BEPS Multilateral Instrument
Apr 18, 2017
Cyprus Publishes Announcement on Decree for CbC Reporting
Apr 17, 2017
Russia Clarifies Gains from the Sales of Shares Deriving Value from Russian Property are Taxable under Treaty with Cyprus from 2017
Apr 17, 2017
Tax Treaty between Cyprus and Iran has Entered into Force
Mar 31, 2017
Tax Treaty between Cyprus and Jersey has Entered into Force
Mar 30, 2017
Cyprus to No Longer Accept Minimum Margins for Back-to-Back Loans
Mar 07, 2017
Cyprus Publishes Reference Rates for Notional Interest Deduction
Mar 03, 2017
Russia Clarifies Income from Reduction in Additional Paid-In Capital Not Taxable under Tax Treaty with Cyprus
Mar 02, 2017
Swiss Tax Treaties with Anti-Abuse Provisions
Feb 08, 2017
Cyprus Incentive for Investment in Innovative and Start-up Companies
Jan 13, 2017
Cyprus to Negotiate Tax Treaty with Bangladesh
Jan 11, 2017
Cyprus Decree on CbC Reporting Issued
Jan 10, 2017
Cyprus and Russia Postpone Application of 2010 Protocol Capital Gains Provisions and Negotiating New Protocol
Jan 10, 2017
Cyprus Announcement on CbC Reporting and Initial Notification Deadline
Dec 27, 2016
Tax Treaty between Cyprus and India has Entered into Force
Dec 19, 2016
Update - New Tax Treaty between Cyprus and India
Dec 08, 2016
Cyprus Announces Signing of CbC Report Exchange Agreement and Plans for Implementation of CbC Reporting Requirements
Dec 01, 2016
New Tax Treaty between Cyprus and India Signed
Nov 21, 2016
Tax Treaty between Cyprus and Latvia has Entered into Force
Nov 15, 2016
Cyprus Adopts Amendments to IP Regime with Modified Nexus Approach
Oct 25, 2016
Latvia Ratifies Tax Treaties with Cyprus and Hong Kong
Oct 21, 2016
Andorra Negotiating Tax Treaties with Austria, Belgium, Cyprus, and the Netherlands
Oct 04, 2016
India Approves Signing of New Tax Treaty with Cyprus
Aug 31, 2016
Cyprus Clarifies New Equity and Other Aspects of Notional Interest Deduction
Aug 16, 2016
Cyprus Abolishes Immovable Property Tax and Makes Transfer Fee Reduction Permanent
Aug 11, 2016
Cyprus Proposed Incentive for Investment in Innovative and Start-up Companies
Aug 08, 2016
European Commission Publishes Updated VAT MOSS Rules for All Member States
Jul 29, 2016
Cyprus and Mongolia to Negotiate Tax Treaty
Jul 28, 2016
Update - Tax Treaty between Cyprus and Jersey
Jul 27, 2016
Russian Court Confirms Interest Withholding Tax Exemption under Cyprus Treaty Only Applies for Beneficial Owners
Jul 22, 2016
Update - Tax Treaty between Cyprus and Latvia
Jul 21, 2016
EU Anti Tax Avoidance Directive Published in Official Journal
Jul 20, 2016
EU Council Adopts EU Council Anti Tax Avoidance Directive
Jul 14, 2016
Tax Treaty between Cyprus and Jersey Signed
Jul 14, 2016
Negotiations for Revised Tax Treaty between Cyprus and India Concluded
Jul 05, 2016
Cyprus Planning to Amend Immovable Property Tax Regime
Jun 29, 2016
Cyprus Extends 2016 FATCA Reporting Deadline to July 15
Jun 27, 2016
Ukraine Supreme Administrative Court Holds Dividends Paid out of Income Generated Prior to Ownership Eligible for Treaty Benefits
Jun 23, 2016
EU Council Announces Agreement on Anti Tax Avoidance Directive
Jun 22, 2016
Cyprus Publishes Reference Rates for Notional Interest Deduction
Jun 10, 2016
EU CbC Exchange Directive Published
Jun 07, 2016
Tax Treaty between Cyprus and Latvia Signed
May 27, 2016
EU Parliament Welcomes Proposal for Exchange of CbC Reports and Recommends Additional Safeguards
May 17, 2016
UK Publishes List of Countries Committed to the Exchange of Beneficial Ownership Information
May 17, 2016
Cyprus to Implement CbC Reporting Requirements
May 16, 2016
Tax Treaty between Bahrain and Cyprus has Entered into Force
May 12, 2016
All 28 EU Member States Agree to Exchange of Beneficial Ownership Information
Apr 25, 2016
European Commission Issues Proposed Directive for Public CbC Reports
Apr 13, 2016
Tax Treaty between Cyprus and Hong Kong to be Negotiated
Mar 28, 2016
Tax Treaty between Cyprus and Kuwait has Entered into Force
Mar 15, 2016
Proposed ECOFIN Modification to EU Directive for the Exchange of CbC Reports Includes Optional Filing for Non-EU Parents for 2016
Mar 11, 2016
European Council Agrees on Exchange of CbC Reports in the EU
Mar 09, 2016
Saudi Arabia to Sign Tax Treaty with Cyprus
Mar 04, 2016
Update - Protocol to the Tax Treaty between Cyprus and Ukraine
Mar 02, 2016
European Commission Launches Public Consultation on Improving Double Taxation Dispute Resolution Mechanisms
Feb 19, 2016
EU Commission Presents Anti Avoidance Measures Package
Jan 29, 2016
Update - Tax Treaty between Cyprus and Ethiopia
Jan 25, 2016
Tax Treaty between Cyprus and Georgia has Entered into Force
Jan 19, 2016
Tax Treaty between Cyprus and Ethiopia Signed
Jan 19, 2016
Cyprus Announces Plans to Amend IP Regime
Jan 06, 2016
Cyprus Adopts Tax Reform Measures Concerning Dividends Exemption Restrictions, Tax Loss Utilization, Transfer Pricing Adjustments and Others
Dec 29, 2015
BEPS Measures included in Proposed EU Council Directive on a Common Consolidated Corporate Tax Base
Dec 18, 2015
Protocol to the Tax Treaty between Cyprus and Ukraine Signed
Dec 14, 2015
EU Council Adopts Directive on Automatic Exchange of Information on Tax Rulings and APAs
Dec 10, 2015
OECD Holds Inaugural Meeting for the BEPS Multilateral Instrument
Nov 12, 2015
Tax Treaty between Cyprus and Switzerland has Entered into Force
Nov 06, 2015
OECD Publishes Peer Review Reports on Transparency and Information Exchange for 15 Jurisdictions
Nov 04, 2015
Protocol to the Tax Treaty between Cyprus and South Africa has Entered into Force
Oct 14, 2015
OECD Publishes Final BEPS Package
Oct 06, 2015
Update - Tax Treaty between Cyprus and Iran
Sep 21, 2015
Tax Treaty between Cyprus and Vietnam to be Negotiated
Sep 16, 2015
Tax Treaty between Cyprus and Guernsey in Force
Aug 07, 2015
Tax Treaty between Cyprus and Iran Signed
Aug 06, 2015
Cyprus Passes Notional Interest Deduction and Immovable Property Tax Measures into Law
Aug 04, 2015
Cyprus and Ukraine Agree to Sign Protocol to Tax Treaty
Jul 24, 2015
Proposed Tax Reform Submitted to Cyprus House of Representatives including Notional Interest Deduction and Dividend Exemption Restriction
Jul 15, 2015
Switzerland Approves Tax Treaty with Cyprus
Jun 30, 2015
New Tax Treaty between Cyprus and India under Negotiation
Jun 18, 2015
Update - Tax Treaty between Cyprus and Georgia
Jun 17, 2015
OECD Announces that Work on the BEPS Multilateral Instrument is Underway
Jun 02, 2015
Cyprus and Ukraine to Revise Tax Treaty
Jun 01, 2015
Tax Treaty between Georgia and Cyprus Signed
May 18, 2015
Update - Protocol to the Tax Treaty between Cyprus and South Africa Signed
May 12, 2015
Cyprus Extends 2013 Tax Return Deadline
Apr 08, 2015
Mutual Assistance Convention and Protocol in Force for Cyprus
Apr 06, 2015
Tax Treaty between Cyprus and Malaysia under Negotiation
Apr 03, 2015
Protocol to the Tax Treaty between Cyprus and South Africa Signed
Apr 02, 2015
Update - Tax Treaty between Bahrain and Cyprus Signed
Mar 18, 2015
Tax Treaty between Bahrain and Cyprus Signed
Mar 10, 2015
Tax Treaty between Barbados and Cyprus to be Negotiated
Mar 04, 2015
Cyprus Sets Interest Rate for Underpaid and Overpaid Tax for 2015
Jan 21, 2015
Tax Treaty between Cyprus and Iceland has Entered into Force
Jan 07, 2015
Cyprus Deposits Ratification Instrument for Mutual Assistance Convention
Jan 02, 2015
Ukraine to Terminate Tax Treaty with Cyprus
Dec 19, 2014
Tax Treaty between Cyprus and Iceland Signed
Nov 17, 2014
Multilateral Agreement on Information Exchange Signed by 51 Jurisdictions
Oct 30, 2014
Tax Treaty between Norway and Cyprus has Entered into Force
Sep 23, 2014
Cyprus Inland Revenue Department and VAT Service Merge to Form the Tax Department
Sep 03, 2014
Tax Treaty between Lithuania and Cyprus has Entered into Force
Aug 20, 2014
Tax Treaty between Cyprus and Guernsey Signed
Jul 31, 2014
Tax Treaty between Switzerland and Cyprus Signed
Jul 28, 2014
Cyprus Signs Mutual Administrative Assistance Convention
Jul 16, 2014
European Commission Issues Press Release to Mark 'Countdown to Simpler and Fairer VAT system'
Jul 02, 2014
Norway Ratifies Tax Treaty with Cyprus
Jun 27, 2014
Tax Treaty between the U.A.E. and Cyprus Entered into Force
Jun 10, 2014
Tax Treaty between Spain and Cyprus has Entered into Force
May 28, 2014
Cyprus to Form a Single Unified Tax Authority
May 15, 2014
Latvia Approves for Signature Tax Treaty With Cyprus
May 05, 2014
Amendments to the Tax Treaty between India and Cyprus Nearly Finalized
May 05, 2014
Tax Treaty between Lithuania and Cyprus Ratified
Apr 18, 2014
Administrative Court of Helsinki: Interest expenses allocated to a Finnish PE not deductible as arrangement is regarded as wholly artificial
Mar 14, 2014
Treaty between Cyprus and Norway signed
Feb 01, 2014
Treaty between Spain and Cyprus – details
Jan 01, 2014
Treaty between Cyprus and Lithuania signed
Jan 01, 2014
Treaty between Russia and Cyprus – Russian MoF clarifies tax treatment applicable to capital gains derived from sale of investment units
Dec 31, 2013
Treaty between Cyprus and Estonia enters into force
Dec 25, 2013
Circular on dividend withholding tax refund following Tate & Lyle Investments case – published
Dec 02, 2013
Treaty between Cyprus and Ukraine enters into force
Dec 02, 2013
Treaty between Cyprus and Portugal enters into force
Nov 12, 2013
Tax amnesty announced
Sep 16, 2013
Dutch Supreme Court: AG opines on refund of excessive dividend withholding tax withheld on dividends paid to Belgian resident
Jul 29, 2013
Netherlands selective tax exemption for public companies partially carrying out economic activities terminated
Jun 27, 2013
Finnish Supreme Administrative Court rules on imputation credit for dividends received from a group's parent company in UK
Jun 24, 2013
Multilateral action between United Kingdom, France, Germany, Italy and Spain to counter tax evasion
Jun 24, 2013
Withholding tax under EU Savings Directive to be abolished
Jun 24, 2013
Treaty between Belarus and Indonesia signed
Jun 24, 2013
Treaty between Cyprus and Finland enters into force
Jun 24, 2013
Heavy restrictions on capital movements enter into force
May 06, 2013
Netherlands Supreme Court: Reinvestment reserve taxable in Netherlands also if a company had its place of effective management in Luxembourg at time of sale of immovable property located in Netherlands
May 06, 2013
Government Council adopts amendment to exit tax provisions on capital gains to implement National Grid Indus decision
May 04, 2013
Protocol to treaty between Austria and Cyprus enters into force
May 04, 2013
Treaty between Cyprus and Spain signed
May 04, 2013
Treaty between Russia and Cyprus – Russian Appeal Court decided on applicability of beneficial owner and economic substance requirements
May 04, 2013
Court of First Instance Bruges decides that non-deductible part of the foreign dividend deduction can be included in loss carry-forward
Mar 25, 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
Feb 09, 2013
Protocol to treaty between Cyprus and Poland enters into force
Feb 09, 2013
Treaty between Finland and Cyprus – details
Feb 09, 2013
Treaty between Cyprus and Portugal signed
Feb 09, 2013
Treaty between Cyprus and Ukraine signed
Feb 09, 2013
Treaty between Cyprus and Estonia signed
Dec 02, 2012
Netherlands Supreme Court decides that Dutch thin capitalization provisions in the case of financing companies are not incompatible with ICCPR and ECHR
Sep 03, 2012
Court of First Instance Leuven decides that fine imposed by European Commission due to violation of EC competition law is not deductible
Jul 29, 2012
Supreme Court decides interest paid on debt-claim towards low-taxed group company resulting from transfer of immovable property not deductible
Jul 29, 2012
Protocol to treaty between Poland and Cyprus – details
Jul 29, 2012
Protocol to treaty between Cyprus and Russia enters into force
Jul 25, 2012
Protocol to treaty between Russia and Cyprus – details
Apr 17, 2012
Treaty between Germany and Cyprus enters into force
Mar 04, 2012
Treaty between Cyprus and Slovenia enters into force
Nov 24, 2011
Treaty between Russia and the Netherlands – Russia clarifies applicability of reduced 5% withholding tax on dividends
Nov 24, 2011
Treaty between Denmark and Cyprus enters into force
Sep 15, 2011
Treaty between Germany and Cyprus – details
May 12, 2011
Protocol to treaty between Cyprus and Italy enters into force
Apr 27, 2011
Treaty between Denmark and Cyprus – details
Mar 30, 2011
Protocol to treaty between Italy and Cyprus – details
Jul 17, 2010
Treaty between Russia and Cyprus – Russia clarifies "directly invested" for purposes of application of lower withholding tax rates on dividends
Apr 26, 2010
Treaty between Czech Republic and Cyprus enters into force
Jan 20, 2010
Treaty between Czech Republic and Cyprus enters into force
Dec 21, 2009
Dutch dividend withholding tax exemption extended to certain EEA countries
Sep 16, 2009
Treaty between Cyprus and Qatar – details
Sep 16, 2009
ECJ: Cobelfret extended to domestic situations and potentially to dividends received from third countries
Jul 16, 2009
ECJ finds Finnish dividend withholding tax regime incompatible with EC freedom of establishment
Jul 16, 2009
ECJ: Netherlands' non-exemption of dividends paid to certain EEA countries from withholding tax found incompatible with EEA Agreement
Jul 16, 2009
Protocol to treaty between Cyprus and Italy signed
Jul 16, 2009
Treaty between Czech Republic and Cyprus – details
Jun 07, 2009
Treaty between Czech Republic and Cyprus to be signed
May 13, 2009
Amending protocol to treaty between Russia and Cyprus initialled
May 13, 2009
European Commission refers Germany to ECJ over taxation of outbound dividends
Apr 10, 2009
Definition of "securities" clarified and expanded
Mar 16, 2009
Treaty between Cyprus and former USSR – Ukraine unsuccessfully attempts to denounce treaty
Mar 16, 2009
Treaty between Qatar and Cyprus ratified
Mar 16, 2009
Treaty between Qatar and Cyprus signed
Dec 24, 2008
Preliminary ruling requested from ECJ regarding Belgian anti-abuse provision concerning exceptional and gratuitous advantages
Nov 04, 2008
ECJ: Advocate General finds Belgian withholding tax on interest paid to companies resident in other Member States compatible with EC freedom of establishment – details
Nov 04, 2008
ECJ: Advocate General finds French legislation on group consolidation excluding lower-tier subsidiaries indirectly owned through companies resident in other Member States justifiable restriction on EC freedom of establishment – details
Nov 04, 2008
Preliminary ruling requested from ECJ on interpretation of EC Parent-Subsidiary Directive with respect to Italian tax on dividend adjustment (General Beverage)
Nov 04, 2008
ECJ: Advocate General finds French legislation on group consolidation excluding lower-tier subsidiaries indirectly owned through companies in other Member States justifiable restriction on EC freedom of establishment
Oct 07, 2008
Treaty between Russia and Cyprus – Russia clarifies terms of application of lower withholding tax rates on dividends
Aug 30, 2008
Preliminary ruling requested from ECJ on interpretation of Merger Directive in connection with scheme to avoid Netherlands property transfer tax
Aug 11, 2008
ECJ: Advocate General finds Belgian rules on inclusion of dividends in taxable base followed by 95% deduction insofar as parent company makes profits incompatible with Parent-Subsidiary Directive – details
Jun 21, 2008
European Commission takes steps against Bulgaria, Portugal, Romania and Spain concerning taxation of dividends
Jun 21, 2008
ECJ: Non-deductibility of foreign PE losses in Germany compatible with EC freedom of establishment
Jun 21, 2008
European Commission closes infringement procedure against Luxembourg concerning taxation of dividends
Jun 21, 2008
ECJ: Netherlands refund regime for investment funds incompatible with EC free movement of capital
Jun 21, 2008
ECJ: Decision by reasoned order in UK CFC and foreign dividend test case
Jun 21, 2008
CFC rules apply to Italian company with subsidiary and branch in black listed country, even if actual business activity carried on
Jun 21, 2008
ECJ: 5% add-back of tax credits for withholding tax at source abroad compatible with Parent-Subsidiary Directive
May 14, 2008
European Commission refers Netherlands to ECJ for not exempting dividends paid to companies established in certain EFTA countries from withholding tax
May 14, 2008
Treaty between Morocco and Cyprus – negotiations
May 14, 2008
European Commission takes steps against Belgium for failure to adopt implementing measures of Merger Directive
Mar 16, 2008
ECJ: Advocate General finds 5% add-back of tax credits for withholding tax abroad compatible with Parent-Subsidiary Directive – details
Mar 16, 2008
ECJ: Advocate General finds German rules on taxation of cross-border dividends under old imputation system compatible with EC law
Mar 16, 2008
European Commission takes steps against Germany, Estonia and Czech Republic regarding taxation of outbound dividends
Mar 16, 2008
India-Cyprus tax treaty to be amended in order to tax capital gains and incorporate limitation of benefits clause
Mar 16, 2008
European Commission issues communication regarding accession of Bulgaria and Romania to Arbitration Convention
Feb 08, 2008
ECJ: Advocate General finds the 5% add-back of tax credits for withholding tax at source abroad compatible with Parent-Subsidiary Directive
Feb 08, 2008
ECJ: Swedish legislation limiting exemption of third-country dividends justifiable restriction on EC free movement of capital – details
Feb 08, 2008
ECJ: German transitional rules for taxation of capital gains incompatible with EC free movement of capital
Jan 16, 2008
ECJ:Swedish legislation limiting exemption of third-country dividends justifiable restriction on EC free movement of capital
Jan 16, 2008
Communication published on application of anti-abuse measures in area of direct taxation – within the EU and in relation to third countries
Jan 16, 2008
Treaty between Luxembourg and Cyprus initialled
Dec 03, 2007
ECJ: hearing in case regarding transitional rules in respect of abolished German imputation system
Nov 04, 2007
ECJ: Advocate General finds Swedish legislation limiting the exemption of third-country dividends justifiable restriction on EC free movement of capital – details
Nov 04, 2007
Compatibility of exclusion of indirect ownership through companies in other EU Member States for French tax consolidation purposes with freedom of establishment referred to ECJ
Sep 02, 2007
EU Commission progresses infringement procedure against Austria, Germany, Italy and Finland regarding taxation of outbound dividends
Jul 29, 2007
ECJ: Interprets anti-avoidance clause under the Merger Directive with respect to Danish rules on taxation of exchanges of shares – details
Jul 29, 2007
EU Commission refers Greece to ECJ concerning discriminatory taxation of dividends
Jul 29, 2007
ECJ: Finnish group contribution regime compatible with EC Law – details
Jul 29, 2007
Second Guideline on implications of ECJ Denkavit case on French dividend withholding tax published
Jul 29, 2007
ECJ: Advocate General holds German switch-over provision for low-taxed passive income of foreign PEs incompatible with EC Law – details
Jul 02, 2007
ECJ: German thin capitalization rules reclassifying interests paid to substantial shareholders in third States are not incompatible with EC law
Jul 02, 2007
ECJ: Advocate General finds Dutch withholding tax on outbound dividends incompatible with EC free movement of capital – details
Jul 02, 2007
ECJ: Previous Austrian rules discriminating dividends received from third countries are compatible with free movement of capital under grandfathering clause – details
Jul 02, 2007
ECJ: Swedish legislation on dividend tax relief in relations with third countries is compatible with EC law – details
Jul 02, 2007
International tax conference on CCCTB held in Berlin
Jun 18, 2007
Treaty between Czech Republic and Cyprus initialled
May 28, 2007
ECJ: temporal effects of judgment in Meilicke against Germany should not be limited – details
Apr 28, 2007
Treaty between Czech Republic and Cyprus – negotiations
Apr 28, 2007
Company tax regimes of Swiss cantons exempting foreign profits incompatible state aid under EU-Switzerland Agreement
Mar 24, 2007
ECJ: hearing in case regarding Dutch withholding tax on outbound dividends
Mar 24, 2007
Protocol to treaty between India and Cyprus – negotiations
Mar 24, 2007
EU Commission requests Italy to implement the Interest and Royalties Directive correctly
Feb 24, 2007
EU Commission progresses infringement actions against Member States for discriminatory taxation of outbound dividends
Feb 24, 2007
EU Commission requests Italy not to apply a withholding tax on dividends paid to Netherlands parent companies
Feb 24, 2007
ECJ holds French withholding tax on outbound dividends incompatible with freedom of establishment
Jan 15, 2007
ECJ: previous UK ACT regime regarding outbound dividends compatible with EC fundamental freedoms (ACT IV GLO) – details
Jan 15, 2007
European Commission requests Belgium to terminate discriminatory taxation of inbound dividends
Aug 13, 2006
European Commission requests Belgium, Italy, Luxembourg, Netherlands, Portugal and Spain to terminate discriminatory taxation of outbound dividends
Aug 13, 2006
European Commission refers Italy and Luxembourg to ECJ for not implementing Directive amending EC Parent-Subsidiary Directive
Aug 13, 2006
European Commission decides that Luxembourg's preferential tax regime for 1929 holding companies constitutes incompatible state aid
Aug 13, 2006
European Commission requested Spain to end infringement to the EC Parent-Subsidiary Directive concerning the use of anti-abuse measures
Aug 13, 2006
Cyprus and Germany initialled a new tax treaty on 10 June 2005. Once in force, the new treaty will replace the Cyprus-Germany income and capital tax treaty of 9 May 1974. Further details are not yet available.
Aug 03, 2005