The new UK/Cyprus double taxation convention, signed in March 2018, entered into force on 18 July 2018. The convention is effective:
The new UK/Cyprus double taxation convention, signed in March 2018, entered into force on 18 July 2018. The convention is effective:
in the UK, from 1 January 2019 for withholding taxes, 1 April 2019 for corporation tax, and 6 April 2019 for income tax/CGT; and
in Cyprus, from 1 January 2019.
Article 25 (mutual agreement procedure) and Article 26 (exchange of information) have effect in both the UK and Cyprus from 18 July 2018.
Article 27 (assistance in collection) will have effect only when Cyprus confirms it is able to provide such assistance under its domestic law. See https://bit.ly/2GbpHeN.
The new UK/Cyprus double taxation convention, signed in March 2018, entered into force on 18 July 2018. The convention is effective:
The new UK/Cyprus double taxation convention, signed in March 2018, entered into force on 18 July 2018. The convention is effective:
in the UK, from 1 January 2019 for withholding taxes, 1 April 2019 for corporation tax, and 6 April 2019 for income tax/CGT; and
in Cyprus, from 1 January 2019.
Article 25 (mutual agreement procedure) and Article 26 (exchange of information) have effect in both the UK and Cyprus from 18 July 2018.
Article 27 (assistance in collection) will have effect only when Cyprus confirms it is able to provide such assistance under its domestic law. See https://bit.ly/2GbpHeN.
