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The Cyprus Parliament voted on 5 April 2019 the first implementation law in Cyprus of the EU AntiTax Avoidance Directive (ATAD) and specifically on the following areas: Controlled Foreign Company (CFC) rule – effective date 01 January 2019 (Net) Interest limitation rule – effective date 01 January 2019 General Anti-Abuse rule (GAAR) – effective date…

The Special Contribution for Defence rate on the interest income received by Cyprus tax resident domiciled individuals from corporate bonds has been reduced from 30% to 3%. The above amendment to the Special Contribution for Defence Law (“The Law”) was published in the Official Government Gazette on 26 June 2019. According to the amendment of…

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