On 9 May 2025, Cyprus ratified the pending income tax treaty with Curacao. The treaty, signed 23 April 2025, is the first of its kind between the two countries.
Taxes Covered]
The treaty covers Cyprus income tax, corporate income tax, the special contribution for the Defense of the Republic, and capital gains tax. It covers Curacao income tax, wages tax, and profit tax.
Residence
If a person other than an individual is considered resident in both Contracting States, the competent author…