Daily Archives: February 13, 2019

Issuance of tax residence certificates based on the 60-day residence rule – holding a position in a Cyprus tax-resident company

The Cyprus Tax Department has issued a circular (EE 33 dated 29 January 2019) giving guidance on the tax residence provisions for individuals introduced by Law No.119(I)/2017. With effect from the beginning of 2017, individuals who are physically present in Cyprus for one or more periods amounting to at least 60 days during a tax

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