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Double Tax Treaty between Cyprus and the UK - Amending Protocol in Force
As recently reported, a Protocol amending the new Double Tax Treaty between Cyprus and the UK of 2018 has been signed on 19 December 2018. In summary the Protocol provides for a “grandfathering” period for what concerns the taxation of pensions.
The Protocol entered into force on 28 December 2018 and it generally applies as follows:
- In Cyprus from 1 January 2019 for withholding taxes and other taxes; and
- In the UK from 1 January 2019 for withholding taxes and from 6 April 2019 for income taxes.