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1
EU Directive On Administrative Cooperation In Field Of Taxation Amended
The relevant disclosure requirements must be followed by intermediaries and, in some instances, taxpayers.
European Union
20 Aug 2019
2
EU Special Committee On Financial Crimes, Tax Evasion And Tax Avoidance (TAX3)- Final Report
The report acknowledges the exit taxation rules adopted by the EU in the ATAD I and the implementation of the BEPS action plan.
European Union
15 May 2019
3
Cyprus Rolls Out Anti-Tax Avoidance Directive
Interest costs disallowed by reason of the rules may be carried forward for up to five years.
Cyprus
30 Jan 2019
4
Cyprus Chapter Of The Legal 500 Country Comparative Guide To Tax
Apart from implementation of EU directives, amendments to the Cyprus tax laws are generally infrequent.
European Union
11 Oct 2018
5
Tax Treatment Of Intra-Group Back-To-Back Financing Arrangements In Cyprus
Earlier this year the Cyprus Tax Department announced that the so-called minimum margin scheme, under which a deemed margin is imputed on "back to back" intra-group loans for the purposes of assessing taxable income...
Cyprus
7 Aug 2017
6
The OECD Action Plan To Counter Base Erosion And Profit Shifting
For some years the governments of the main developed economies have experienced a loss of tax revenues due to the inability of conventional tax systems to adequately tax the operations of multinational businesses.
Cyprus
26 Jul 2013
8
International Tax Aspects Of The Cypriot Holding Company
What are the international tax implications of a holding company in Cyprus.
Cyprus
26 Apr 2005
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