IFRS 9 – Financial Instruments
Tax treatment of provisions/impairment of receivables for tax purposes
bad debts proved to the satisfaction…
read moreOn 15 December 2020 the House Of Parliament voted for the extension of the specific law which aims to…
read moreThe tax incentives, provided to landlords for voluntarily reducing the rent charged to tenants – businesses, whose operations have…
read moreOn 18 March 2021 the Cyprus Parliament voted into law the relevant Directive known as “DAC6”.
The Directive is intended…
Companies and other legal entities can begin to submit the details of their beneficial owners into the intermediate system…
read moreFrom 22 February 2021, a contribution of 0,4% is imposed on the sale of immovable property in the Cyprus.
The…
On 17 July 2020, the Income Tax Law was amended with respect to the treatment of intangible assets. The…
read moreOn 19 June 2020 the Cyprus Parliament voted into law the remaining provisions of ATAD.
The second measure in addition…
On 19 June 2020 the Cyprus Parliament voted into law the remaining provisions of ATAD.
The measures which have been…
On 16 June 2020, the NID provisions have been amended as follows:
Reference rate
The reference rate is the yield of…
