Protocol amending the Double Tax Convention between the Republic of Cyprus and the Swiss Confederation
The protocol amending the double tax convention between the Republic of Cyprus and the Swiss Confederation which was signed on 20 July 2020 in Nicosia, Cyprus came into effect on 3 November 2021 (please see Circular 3/2022). The protocol relates to the avoidance of double taxation in respect of taxes on income and on capital. The […]
Tax on Corporate Transactions in Cyprus
Author: Elias Neocleous, Elena Christodoulou Firm: Elias Neocleous & Co LLC Publisher: Thomson Reuters Link
Interpretation and application of the general anti-abuse rule of the Parent-Subsidiary Directive
Elias Neocleous & Co LLC is proud to have contributed the Cyprus content of a new publication, the ‘‘Overview of EU Member States and Switzerland’. The publication is a project coordinated by Loyens & Loeff, and it provides a comprehensive overview of the current state of play on the interpretation and application of the PSD […]
2019 Personal Income Tax Submission Form now available online!
The Cyprus Tax Department has announced that Personal Income Tax Form (TD1) for employees or self-employed without audited accounts, for the tax year 2019, is now available for submission via the TAXISnet platform. Taxpayers should note that the Tax Department will only accept TD1 forms which have been submitted via TAXISnet. Therefore, individuals who have […]
Extended deadline for the submission of the 2019 personal income tax returns (IR1) and the payment of tax due
