Cyprus
Cyprus
Cyprus
Cyprus
Africa
Cyprus
Cyprus
Cyprus to sign OECD multilateral treaty on tax avoidance, dispute resolution
Cyprus will sign the Multilateral Convention to Implement Tax Treaty Measures to Prevent Base Erosion and Profit Shifting( MLI), Cyprus’s Ministry of Finance has announced . . .
Cyprus
Africa
New protocol allows India to tax capital gains from sales by Mauritius residents of Indian company stock
India and Mauritius today signed a protocol to their 1983 tax treaty, revising the tax treatment of capital gains on sales by Mauritius residents of . . .
UPDATE: Text of the India/Mauritius protocol published: The text of the new protocl has been published on the Mauritius goverment website. See: Protocol.
Belgium
EU Commission calls out harmful tax practices in Belgium, Cyprus, Hungary, Ireland, Luxembourg, Malta, Netherlands
The EU Commission took tentative steps toward reducing harmful tax competition among EU member countries today, publishing European Semester country reports that identify seven EU countries as potentially facilitating tax avoidance by multinationals. The Commission today also released a taxation paper detailing economic evidence that suggests that particular tax avoidance structures , , ,
Asia-Pacific
India-Cyprus tax treaty renegotiated: key provisions
Mansi Seth, head of Nishith Desai Associates’ US practice, and Ashish Sodhani, a senior member of the firm’s international tax practice, discuss the renegotiated India-Cyprus tax treaty, which provides for source-based taxation of capital gains arising from alienation of shares . . .
Cyprus
Cyprus and Jersey sign tax treaty
The governments of Cyprus and Jersey signed a comprehensive tax treaty on July 11, the two governments . . .
Cyprus
Asia-Pacific
Cyprus-Georgia tax treaty enters into force
A tax treaty between Cyprus and Georgia entered into force on January 4, Cyprus’s Ministry of Finance . . .
Cyprus
Cyprus
Cyprus specifies notification requirement for country-by-country reporting
Cyprus’ Ministry of Finance on December 22 announced that it will issue a decree setting out the requirements for country-by-country reporting . . .
Asia-Pacific
India-Cyprus tax treaty enters into effect
The revised India-Cyprus tax treaty, signed November 18, has entered . . .
Cyprus
Cyprus
Russia, Cyprus postpone tax treaty protocol provision on capital gains
Cyprus’ Ministry of Finance has announced a delay in the application of a 2010 protocol amendment to article 13 of the tax treaty between Russia and Cyprus concerning . . .
Belgium
EU Commission to investigate tax ruling practices of all EU states
The European Commission has enlarged its state aid investigation into private tax ruling practices to cover all 28 European Union states. “The Commission will ask Member States to provide information about their tax ruling practice, in particular to confirm whether they provide tax rulings, and, if they do, to request a list of all companies that have received a tax ruling from 2010 to 2013,” the Commission said December 17 in a press release . . .
Americas
Switzerland announces entry into force of tax treaties with Iceland and Cyprus and protocols with Estonia and Uzbekistan; signing of TIEA with Brazil
The Swiss government on November 24 announced that double tax agreements signed by Switzerland and Cyprus, Iceland, Estonia, and Uzbekistan have entered into force. The goverment also announced that Switzerland signed . . .
Cyprus
Ukraine and Cyprus sign protocol to tax treaty adding most favored nation clause
The government of Cyprus on December 11 announced that it has signed a protocol . . .
Cyprus
Cyprus, Ukraine conclude tax treaty protocol
Cyprus’s Ministry of Finance announced September 8 that it has agreed with the government of Ukraine to conclude a protocol to the countries’ November 2012. . .
Asia-Pacific
Cyprus
Cyprus-Switzerland tax treaty enters into force
A new tax treaty between Cyprus and Switzerland entered into force as of October 15, Cyprus’s Ministry of Finance announced November 2. The treaty, . . .
