Orbitax Tax News & Alerts
Cyprus's Tax news & updates from Orbitax and partners
Cyprus Tax News
Treaty between Czech Republic and Cyprus to be signed
Amending protocol to treaty between Russia and Cyprus initialled
European Commission refers Germany to ECJ over taxation of outbound dividends
Treaty between Qatar and Cyprus ratified
Definition of "securities" clarified and expanded
Treaty between Cyprus and former USSR – Ukraine unsuccessfully attempts to denounce treaty
Treaty between Qatar and Cyprus signed
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
Preliminary ruling requested from ECJ regarding Belgian anti-abuse provision concerning exceptional and gratuitous advantages
Preliminary ruling requested from ECJ on interpretation of EC Parent-Subsidiary Directive with respect to Italian tax on dividend adjustment (General Beverage)
ECJ: Advocate General finds Belgian withholding tax on interest paid to companies resident in other Member States compatible with EC freedom of establishment – details
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
Treaty between Russia and Cyprus – Russia clarifies terms of application of lower withholding tax rates on dividends
Preliminary ruling requested from ECJ on interpretation of Merger Directive in connection with scheme to avoid Netherlands property transfer tax
ECJ: Non-deductibility of foreign PE losses in Germany compatible with EC freedom of establishment
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
European Commission takes steps against Bulgaria, Portugal, Romania and Spain concerning taxation of dividends
ECJ: Decision by reasoned order in UK CFC and foreign dividend test case
European Commission closes infringement procedure against Luxembourg concerning taxation of dividends
ECJ: Netherlands refund regime for investment funds incompatible with EC free movement of capital
CFC rules apply to Italian company with subsidiary and branch in black listed country, even if actual business activity carried on
Treaty between Morocco and Cyprus – negotiations
ECJ: 5% add-back of tax credits for withholding tax at source abroad compatible with Parent-Subsidiary Directive
European Commission refers Netherlands to ECJ for not exempting dividends paid to companies established in certain EFTA countries from withholding tax
ECJ: Advocate General finds German rules on taxation of cross-border dividends under old imputation system compatible with EC law
India-Cyprus tax treaty to be amended in order to tax capital gains and incorporate limitation of benefits clause
European Commission takes steps against Belgium for failure to adopt implementing measures of Merger Directive
European Commission takes steps against Germany, Estonia and Czech Republic regarding taxation of outbound dividends
ECJ: Advocate General finds 5% add-back of tax credits for withholding tax abroad compatible with Parent-Subsidiary Directive – details
European Commission issues communication regarding accession of Bulgaria and Romania to Arbitration Convention
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