Cyprus launches UBO register
Author: Elena Christodoulou, Fabian Cabeza Firm: Elias Neocleous & Co LLC Publisher: International Law Office Download
Taxation of cross-border investments in and from CEE countries 2020 – Cyprus
Elias Neocleous & Co LLC is proud to have contributed the Cyprus content of a new publication, the ‘‘Taxation of cross-border investments in and from CEE countries 2020 – Cyprus’’. The publication is a project coordinated by Loyens & Loeff, and it provides a comprehensive overview of the current state of play in Cyprus with […]
Tax Department clarifies tax status of permanent establishments and legal persons during COVID-19 pandemic
Author: Elena Christodoulou Firm: Elias Neocleous & Co LLC Publisher:International Law Office Download
Parliament grants further payment extension for VAT amounts suspended as part of Covid 19 business cashflow relief measures.
On 30 October 2020 Parliament passed amending law 147(1)/2020 relating to the due date for payments of VAT which had, under measures introduced in March 2020, been deferred until 10 November 2020. The law relates to VAT payable which arose for VAT periods ending on 29 February 2020, 31 March 2020 and 30 April 2020. […]
Cyprus: Tax (4th edition)
New tax residence provisions for individuals
Law 119(I) of 2017, which amends the provisions of the Income Tax Law regarding residence of individuals, has now been published in the official gazette. Prior to the enactment of the new law, individuals are resident in Cyprus for the purposes of income tax if they are physically present for at least 183 days in […]
