Cyprus:
Tax (4th edition)
23 October 2019
Elias Neocleous & Co LLC
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1. How often is tax law amended and what are the processes for
such amendments?
Apart from implementation of EU directives, amendments to the
Cyprus tax lasw are generally infrequent. This means that taxpayers
can undertake transactions with a high degree of assurance that the
tax environment they anticipated at the time will continue to
apply. There is generally advance consultation with stakeholders
over a period of several months before legislation is enacted.
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