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Tax Webcast February 2018

Cyprus Tax Webcasts

Welcome to our 5 minute tax update broadcasted monthly. The aim of our tax webcasts is to provide a brief summary of local and international tax events impacting Cyprus.

In this Tax Webcast, we cover the following topics:

1. Local tax developments

1. 1 Tax bills for the taxation of Funds

1. 2  Interpretative Circular 16 – 10% additional tax on the difference between the provisional tax declaration and the final tax liability

1. 3 Interpretative Circular 17 – Qualifying income for the 50% exemption of section 8(23) of the Income Tax Law

1. 4 Interpretative Circular 18 – Application of section 30(1)(b) of the Assessment and Collection of Taxes Law

1. 5 Tax Department announcement – Ten-year government bond yields as at 31/12/2017

1. 6 Tax Department announcement – PAYE payments

 

2. Tax Diary for March 2018

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For general queries and comments on Tax Webcasts, please send an email to CyprusTaxWebcasts@deloitte.com.

Disclaimer Note

Deloitte refers to one or more of Deloitte Touche Tohmatsu Limited, a UK private company limited by guarantee, and its network of member firms, each of which is a legally separate and independent entity. Please see www.deloitte.com/about for a detailed description of the legal structure of Deloitte Touche Tohmatsu Limited and its member firms.

Please note that the comments made in this presentation, to some extent, are based on material obtained from sources outside Deloitte.

This communication contains general information only, and none of Deloitte Touche Tohmatsu Limited, its member firms, or their related entities (collectively, the ″Deloitte network″) is, by means of this video, rendering professional advice or services.

No entity in the Deloitte network shall be responsible for any loss whatsoever sustained by any person who relies on this video.

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