Cyprus Tax News

Dutch Supreme Court: AG opines on refund of excessive dividend withholding tax withheld on dividends paid to Belgian resident

29 July 2013

Netherlands selective tax exemption for public companies partially carrying out economic activities terminated

27 June 2013

Finnish Supreme Administrative Court rules on imputation credit for dividends received from a group's parent company in UK

24 June 2013

Multilateral action between United Kingdom, France, Germany, Italy and Spain to counter tax evasion

24 June 2013

Treaty between Belarus and Indonesia signed

24 June 2013

Treaty between Cyprus and Finland enters into force

24 June 2013

Withholding tax under EU Savings Directive to be abolished

24 June 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

6 May 2013

Heavy restrictions on capital movements enter into force

6 May 2013

Government Council adopts amendment to exit tax provisions on capital gains to implement National Grid Indus decision

4 May 2013

Protocol to treaty between Austria and Cyprus enters into force

4 May 2013

Treaty between Cyprus and Spain signed

4 May 2013

Treaty between Russia and Cyprus – Russian Appeal Court decided on applicability of beneficial owner and economic substance requirements

4 May 2013

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

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