The UK has published the draft Double Taxation Relief (Cyprus) Order 2019 and the draft Double Taxation Relief and International Tax Enforcement (Israel) Order 2019, which provide for the ratification of pending protocols to the respective 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 servic…