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17/07/2017

Latest Cyprus Tax Updates

in Без категории

July 6th, 2016 — Temporary tax – Preliminary self-assessment for the year 2016 Under the provisions of the Income Tax Law, every Company must submit to the Tax Authorities by 31st July a preliminary self-assessment, declaring the Company’s estimated Taxable income of the current year as well as the respective Tax payable. The general income tax […]

17/07/2017

Amendments to the IP Box regime in Cyprus

in Без категории

A. Introduction The Cypriot Government has presented to the House of Representatives this week amendments to the income tax laws in order to bring the Cypriot legislation on the taxation of the income from the exploitation or sale of intangible assets, in line with the provisions of the OECD BEPS Action 5 and within the […]

17/07/2017

Group Financing

in Без категории

Cyprus Tax Authorities have announced the intention that minimum margin scheme for Group financing will be abolished on 1 July 2017. Current regime was regulated according to the correspondence between the commissioner of Tax Department and the Taxation Committee of ICPAC dated 4 July 2011. According to the current legislation, minimum accepted margins for intra-group financing […]