Cyprus Tax News

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

ECJ: Netherlands' non-exemption of dividends paid to certain EEA countries from withholding tax found incompatible with EEA Agreement

16 July 2009

Protocol to treaty between Cyprus and Italy signed

16 July 2009

ECJ finds Finnish dividend withholding tax regime incompatible with EC freedom of establishment

16 July 2009

Treaty between Czech Republic and Cyprus – details

7 June 2009

Amending protocol to treaty between Russia and Cyprus initialled

13 May 2009

Treaty between Czech Republic and Cyprus to be signed

13 May 2009

European Commission refers Germany to ECJ over taxation of outbound dividends

10 April 2009

Treaty between Cyprus and former USSR – Ukraine unsuccessfully attempts to denounce treaty

16 March 2009

Definition of "securities" clarified and expanded

16 March 2009

Treaty between Qatar and Cyprus ratified

16 March 2009

Treaty between Qatar and Cyprus signed

24 December 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

4 November 2008

Preliminary ruling requested from ECJ regarding Belgian anti-abuse provision concerning exceptional and gratuitous advantages

4 November 2008

Preliminary ruling requested from ECJ on interpretation of EC Parent-Subsidiary Directive with respect to Italian tax on dividend adjustment (General Beverage)

4 November 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

4 November 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

7 October 2008

Treaty between Russia and Cyprus – Russia clarifies terms of application of lower withholding tax rates on dividends

30 August 2008

Preliminary ruling requested from ECJ on interpretation of Merger Directive in connection with scheme to avoid Netherlands property transfer tax

11 August 2008

ECJ: Netherlands refund regime for investment funds incompatible with EC free movement of capital

21 June 2008

ECJ: Decision by reasoned order in UK CFC and foreign dividend test case

21 June 2008