Compliance Ratings Following Peer Reviews Against The Standard of Exchange of Information on RequestThe Global Forum carries on peer reviews to assess the standard of exchange of information on request (EOIR) and rates the jurisdictions’ compliance... Tax Articles07 Dec, 20202505
Practical Issues of Obtaining Double Tax Treaty Benefits Taking Into Account The Upcoming Implementation of The Multilateral InstrumentPractical issues of obtaining double tax treaty benefts taking into account the upcoming implementation of the multilateral instrument.Tax Articles07 Dec, 20201609
Tax Residency & Permanent Establishment Issues due to the COVID-19 pandemic for CyprusOn 27 October 2020, the Cypriot Tax Department issued Circular 04/2020 on the application of the provisions on tax residency and permanent establis... Tax Articles03 Nov, 20201794
EU List of Non-Cooperative Jurisdictions for Tax Purposes: Anguilla and Barbados Added, Cayman Islands and Oman RemovedThe EU Council today decided to add Anguilla and Barbados to the EU list of non-cooperative jurisdictions for tax purposes. Cayman Islands and Oman ... Tax Articles06 Oct, 20201785
Cyprus and Russia Agree on a Protocol to Amend the Double Tax TreatyCyprus and Russia agree on a Protocol to amend the double tax treaty between the two countries as from 1 January 2021. Tax Articles11 Aug, 20202161
Cyprus Introduces Amendments to the Assessment and Collection of Taxes LawsOn 31 July 2020, the House of Representatives approved amendments to the Assessment and Collection of Taxes Laws.Tax Articles06 Aug, 20202013
Amendments to the taxation of Intangible AssetsAmendments to the taxation of Intangible AssetsCYPRUS DOUBLE TAX TREATY DEVELOPMENTS27 Jul, 20202578
Decision by the General Court of the European Union on the Apple Case for State - AidOn 15 June 2020 the General Court of the European Union rescinded an EU order, which had required U.S. based multinational Apple to pay 13 billion e... EU AND OTHER INTERNATIONAL TAX NEWS16 Jul, 20202335