Cyprus Tax News
Protocol to treaty between Italy and Cyprus – details
Treaty between Russia and Cyprus – Russia clarifies "directly invested" for purposes of application of lower withholding tax rates on dividends
Treaty between Czech Republic and Cyprus enters into force
Treaty between Czech Republic and Cyprus enters into force
Dutch dividend withholding tax exemption extended to certain EEA countries
Treaty between Cyprus and Qatar – details
ECJ: Netherlands' non-exemption of dividends paid to certain EEA countries from withholding tax found incompatible with EEA Agreement
ECJ finds Finnish dividend withholding tax regime incompatible with EC freedom of establishment
Protocol to treaty between Cyprus and Italy signed
ECJ: Cobelfret extended to domestic situations and potentially to dividends received from third countries
Treaty between Czech Republic and Cyprus – details
Treaty between Czech Republic and Cyprus to be signed
Amending protocol to treaty between Russia and Cyprus initialled
European Commission refers Germany to ECJ over taxation of outbound dividends
Treaty between Cyprus and former USSR – Ukraine unsuccessfully attempts to denounce treaty
Treaty between Qatar and Cyprus ratified
Definition of "securities" clarified and expanded
Treaty between Qatar and Cyprus signed
Preliminary ruling requested from ECJ on interpretation of EC Parent-Subsidiary Directive with respect to Italian tax on dividend adjustment (General Beverage)
ECJ: Advocate General finds French legislation on group consolidation excluding lower-tier subsidiaries indirectly owned through companies resident in other Member States justifiable restriction on EC freedom of establishment – details
ECJ: Advocate General finds Belgian withholding tax on interest paid to companies resident in other Member States compatible with EC freedom of establishment – details
Preliminary ruling requested from ECJ regarding Belgian anti-abuse provision concerning exceptional and gratuitous advantages
ECJ: Advocate General finds French legislation on group consolidation excluding lower-tier subsidiaries indirectly owned through companies in other Member States justifiable restriction on EC freedom of establishment
Treaty between Russia and Cyprus – Russia clarifies terms of application of lower withholding tax rates on dividends
Preliminary ruling requested from ECJ on interpretation of Merger Directive in connection with scheme to avoid Netherlands property transfer tax
European Commission closes infringement procedure against Luxembourg concerning taxation of dividends
ECJ: Decision by reasoned order in UK CFC and foreign dividend test case
ECJ: Advocate General finds Belgian rules on inclusion of dividends in taxable base followed by 95% deduction insofar as parent company makes profits incompatible with Parent-Subsidiary Directive – details
ECJ: Non-deductibility of foreign PE losses in Germany compatible with EC freedom of establishment
CFC rules apply to Italian company with subsidiary and branch in black listed country, even if actual business activity carried on
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