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Disposal of securities - tax treatment

Proceeds arising on the disposal of a unit in the hands of any individual or/and company is exempt from corporation tax and SDC...

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Dividend Income - tax treatment

The new amendment abolishes the minimum participation requirement of 1% for the exemption of foreign dividends from taxation in Cyprus...

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Interest Income - tax treatment

Interest received by collective investment scheme is only taxed at 10% corporate income tax...

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New Tax Law

New Tax Law Amendments for Income Tax and Special Contribution for Defense (SDC) Effec­tive as of the 1st of January 2009

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Collective Investment Schemes (CIS)

The following provisions are not applicable to unit holders of CIS which are not tax residents in Cyprus:

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Cyprus and Italy Sign Treaty Protocol

On the 4th of June 2009 Cyprus and Italy signed a protocol amending the Cyprus-Italy Income Tax Treaty signed on the 24th of April 1974.

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