December 27, 2018

Cyprus-San Marino Double Amendments of Tax Treaty Enter Into Force

The Cyprus Tax Department has announced that the procedures for ratification of the protocol dated 19 May 2017 amending the Convention on the Avoidance of Double […]
December 27, 2018

Αλλαγές στη διαδικασία Ένστασης Φ.Π.Α.

Η Βουλή των Αντιπροσώπων έχει πρόσφατα προχωρήσει στην τροποποίηση της περί Φ.Π.Α Νομοθεσίας, εισάγοντας το θεσμό του Εφοριακού Συμβούλιο για ιεραρχικές προσφυγές σε υποθέσεις Φ.Π.Α και […]
December 19, 2018

Non-Refundable Capital Contribution To Non-Tax Resident Companies Tax Treatment (Circular 25).

A. Introduction The Cyprus Tax Authorities, issued an Explanatory Circular (Circular 25) on the 3rd of September 2018, clarifying the tax treatment of Non-Refundable Capital Contribution […]
November 27, 2018

Social Contributions Increase in 2019 – Introduction of National Health Insurance System (NHIS)

Cyprus Social Insurance Fund (SIF) contributions will increase starting from January 2019 while contributions for the implementation of the National Health Insurance System (NHIS) will commence […]