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Articles by Eftychios Eftychiou
Imposition Of 10% Additional Tax For Employees/Pensioners With Other Income Apart From Employment Income/Pension
Cyprus: Imposition Of 10% Additional Tax For Employees/Pensioners With Other Income Apart From Employment Income/Pension 04 December 2021 by Theo Parperis , Marios Andreou , Nicos Chimarides and Eftychios Eftychiou PwC Cyprus Your LinkedIn Connections with the authors To print this article, all you need is to be registered or login on Mondaq.com.
Minister Of Finance Announcement Regarding The Non Application Of Administrative Penalties On Late Submission Of Certain Direct Tax Returns - Tax - Cyprus
Cyprus: Minister Of Finance Announcement Regarding The Non Application Of Administrative Penalties On Late Submission Of Certain Direct Tax Returns 04 December 2021 by Theo Parperis , Marios Andreou , Nicos Chimarides and Eftychios Eftychiou PwC Cyprus Your LinkedIn Connections with the authors To print this article, all you need is to be registered or login on Mondaq.com.
Abolition Of Circular 1987/21 Titled "Real Estate Developers And Contractors"
To print this article, all you need is to be registered or login on Mondaq.com. In brief On 12 October 2021 the Tax Department issued Interpretative Circular No.53 ("IC 53") "Abolition of Circular 1987/21, dated 23 July 1987, "Real Estate Developers and Contractors"". Through IC 53, the Tax Department introduces new guidelines with respect to the tax treatment of Real Estate Developers and Contractors ("REDCs"), as from 1 January 2022.
Protocol Amending The Cyprus-Switzerland Double Tax Treaty ("DTT") Enters Into Force
Cyprus: Protocol Amending The Cyprus-Switzerland Double Tax Treaty ("DTT") Enters Into Force 03 December 2021 by Theo C Parperis , Marios S Andreou , Nicos Chimarides and Eftychios Eftychiou PwC Cyprus Your LinkedIn Connections with the authors To print this article, all you need is to be registered or login on Mondaq.com.
136 Countries Reach Political Agreement On A New International Corporate Tax Framework
To print this article, all you need is to be registered or login on Mondaq.com. IN BRIEF On October 8, 136 out of the 140 countries of the OECD Inclusive Framework on Base Erosion and Profit Shifting (IF) politically committed to potentially fundamental changes to the international corporate tax system. The agreement allows for some optionality in terms of implementation of both constituent pillars.
EU List Of Third Country Non–Cooperative Jurisdictions For Tax Purposes, Updated October 2021 - Tax - Cyprus
Cyprus: EU List Of Third Country Non–Cooperative Jurisdictions For Tax Purposes, Updated October 2021 02 December 2021 by Theo Parperis , Marios Andreou , Nicos Chimarides and Eftychios Eftychiou PwC Cyprus Your LinkedIn Connections with the authors To print this article, all you need is to be registered or login on Mondaq.com.
The Minister Of Finance Issued A Decree Extending Further The Deadline For Submission Of Certain Direct Tax Returns - Tax - Cyprus
Cyprus: The Minister Of Finance Issued A Decree Extending Further The Deadline For Submission Of Certain Direct Tax Returns 02 December 2021 by Theo Parperis , Marios Andreou , Nicos Chimarides and Eftychios Eftychiou PwC Cyprus Your LinkedIn Connections with the authors To print this article, all you need is to be registered or login on Mondaq.com. IN BRIEF On 24 September 2021 the Minister of Finance issued a decree extending further the deadline for submission of certain direct tax returns.
Cyprus Ratifies - Tax - Cyprus
Cyprus: Cyprus-Netherlands First-time - Double Tax Treaty: Cyprus Ratifies 08 June 2021 by Theo C Parperis , Marios Andreou , Nicos Chimarides and Eftychios Eftychiou PwC Cyprus Your LinkedIn Connections with the authors To print this article, all you need is to be registered or login on Mondaq.com. In brief On 4 June 2021 the first-time Double Tax Treaty (DTT) between Cyprus and the Netherlands, which was signed on 1 June 2021, was ratified by Cyprus.
The Cyprus Parliament Voted Amendments To The Procedure For Settlement Of Overdue Taxes Law 4(I)/2017
To print this article, all you need is to be registered or login on Mondaq.com. In brief On 29 April 2021 an amendment (the "Law Amendment'') to certain provisions relating to the Procedure for Settlement of Overdue Taxes Law 4(I)/2017 (the "Law") was published in the Government Gazette. The Law Amendment extends the scope of application of the Law to tax years 2016-2019, but only for certain businesses affected by the COVID-19 pandemic.
COVID-19: The Cyprus Parliament Voted To Extend The Tax Benefits For Landlord If Landlord Voluntarily Reduces The Rental Amount - Tax - Cyprus
Cyprus: COVID-19: The Cyprus Parliament Voted To Extend The Tax Benefits For Landlord If Landlord Voluntarily Reduces The Rental Amount 24 March 2021 by Theo Parperis , Marios Andreou , Nicos Chimarides and Eftychios Eftychiou PwC Cyprus Your LinkedIn Connections with the authors To print this article, all you need is to be registered or login on Mondaq.com.
Minister Of Finance Issued A Decree Extending The Deadline For Submission Of Certain Direct Tax Returns - Tax - Cyprus
Cyprus: Minister Of Finance Issued A Decree Extending The Deadline For Submission Of Certain Direct Tax Returns 24 March 2021 by Theo Parperis , Marios Andreou , Nicos Chimarides and Eftychios Eftychiou PwC Cyprus Your LinkedIn Connections with the authors To print this article, all you need is to be registered or login on Mondaq.com. In brief On 12 March 2021 the Minister of Finance issued a decree extending the deadline for submission of certain direct tax returns.
Bills For Prevention Of Tax Abuse Submitted To The Cyprus Parliament - Tax - Cyprus
Cyprus: Bills For Prevention Of Tax Abuse Submitted To The Cyprus Parliament 24 March 2021 by Theo Parperis , Marios Andreou , Nicos Chimarides and Eftychios Eftychiou PwC Cyprus Your LinkedIn Connections with the authors To print this article, all you need is to be registered or login on Mondaq.com.
Cyprus-Germany Double Tax Treaty Amending Protocol: Cyprus Ratifies - Tax - Cyprus
Cyprus: Cyprus-Germany Double Tax Treaty Amending Protocol: Cyprus Ratifies 24 March 2021 by Theo Parperis , Marios Andreou , Nicos Chimarides and Eftychios Eftychiou PwC Cyprus Your LinkedIn Connections with the authors To print this article, all you need is to be registered or login on Mondaq.com. In brief On 5 March 2021 Cyprus ratified the amending Protocol to the Double Tax Treaty (DTT) between the Republic of Cyprus and the Federal Republic of Germany signed on 19 February 2021.
Amendment To The Central Agency For Equal Distribution Of Burdens (Creation, Objects, Responsibilities, And Other Related Matters) Law Of 1989 (As Amended) - Finance and Banking - Cyprus
Cyprus: Amendment To The Central Agency For Equal Distribution Of Burdens (Creation, Objects, Responsibilities, And Other Related Matters) Law Of 1989 (As Amended) 05 March 2021 by PwC Cyprus , Marios Andreou , Nicos Chimarides , Eftychios Eftychiou and Theo Parperis PwC Cyprus To print this article, all you need is to be registered or login on Mondaq.com.
The Cyprus Tax Authority (‘‘CTA'') Issued Implementing Directive (Εφαρμοστική Οδηγία) No. 07/2021 Extending The Application Of The Provisions Of Implementing Directive No. 04/2020 That Clarified The Cyprus Income Tax Law Provisions Related To Tax Residenc
Cyprus: The Cyprus Tax Authority (‘‘CTA'') Issued Implementing Directive (Εφαρμοστική Οδηγία) No. 07/2021 Extending The Application Of The Provisions Of Implementing Directive No. 04/2020 That Clarified The Cyprus Income Tax Law Provisions Related To Tax Residency And Permanent Establishment (‘‘PE'') During The COVID-19 Crisis 02 February 2021 by Theo Parperis , Marios Andreou , Nicos Chimarides and Eftychios Eftychiou PwC Cyprus To print this article, all you need is to be registered or...
‘Largely Compliant'-Cyprus Rating By The Global Forum On EOIR
Cyprus: ‘Largely Compliant'-Cyprus Rating By The Global Forum On EOIR 15 December 2020 by Theo Parperis , Marios Andreou , Nicos Chimarides and Eftychios Eftychiou PwC Cyprus To print this article, all you need is to be registered or login on Mondaq.com.
Cyprus Notional Interest Deduction (
Cyprus: Cyprus Notional Interest Deduction ("NID"): "not Harmful" EU Code Of Conduct Group 04 December 2020 by PwC Cyprus , Theo Parperis , Nicos Chimarides , Eftychios Eftychiou and Marios S Andreou PwC Cyprus To print this article, all you need is to be registered or login on Mondaq.com.
The Cyprus Tax Authority (‘‘CTA'') Issued An Implementing Directive (Εφαρμοστική Οδηγία) To Clarify The Application Of The Cyprus Income Tax Law Provisions Related To Tax Residency And Permanent Establishment (‘‘PE'') During The COVID-19 Crisis - Tax - Cy
Cyprus: The Cyprus Tax Authority (‘‘CTA'') Issued An Implementing Directive (Εφαρμοστική Οδηγία) To Clarify The Application Of The Cyprus Income Tax Law Provisions Related To Tax Residency And Permanent Establishment (‘‘PE'') During The COVID-19 Crisis 23 November 2020 by Theo Parperis , Marios Andreou , Nicos Chimarides , Eftychios Eftychiou and Dinos L. Kapsalis PwC Cyprus To print this article, all you need is to be registered or login on Mondaq.com.
Unilateral Tax Measures In The 2021 Cyprus Draft Budget Aim To Fight Aggressive Tax Planning
Cyprus: Unilateral Tax Measures In The 2021 Cyprus Draft Budget Aim To Fight Aggressive Tax Planning 23 November 2020 by Theo Parperis , Marios Andreou , Nicos Chimarides and Eftychios Eftychiou PwC Cyprus To print this article, all you need is to be registered or login on Mondaq.com. In brief On 22 October 2020 the Cyprus Council of Ministers approved the Cyprus draft budgetary plan for 2021 (the "draft budget").
The Minister Of Finance Issued A Decree Extending Further The Deadline For Submission Of Direct Tax Returns Of Individuals And For Payment Of The Related Tax - Tax - Cyprus
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Protocol Amending The CyprusSwitzerland Double Tax Treaty (DTT)
Mondaq Ltd requires you to register and provide information that personally identifies you, including your content preferences, for three primary purposes (full details of Mondaq’s use of your personal data can be found in our Privacy and Cookies Notice): Mondaq hopes that our registered users will support us in maintaining our free to view business model by consenting to our use of your personal data as described below. Mondaq has a "free to view" business model.
Protocol Amending The Cyprus
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