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The deadline for payment of the second installment of Temporary Tax for the year 2022, is 31 January 2023.

All companies have the right to revise their estimated taxable income at any time before 31 December 2022. If the estimated taxable income is revised upwards, there will be interest payable at the rate of 1,75% on the difference between the revised amount payable and the amount initially declared from the due date of payment of the 1st installment.

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The long-awaited Corporate Tax law has been released by the Ministry of Finance vide Federal Decree-Law No. (47) of 2022 on the Taxation of Corporations and Businesses. It is now confirmed that the relevant businesses will become subject to UAE Corporate Tax from the beginning of their first financial year, which starts on or after 01 June 2023.

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The Department of Registrar of Cyprus Companies and Intellectual Property announces that, following the Judgement of the Court of Justice of the European Union (CJEE) in joined cases C-37/20 and C-601/20, of November 22, 2022, access to the Register of Beneficial Owners for the general public is suspended as of the 23rd of November 2022. This is very important because the identity and name of the ultimate owners is protected and may remain confidential.

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CYPRUS TAX CALENDAR AND TAX BOOKLET 2022