DTA between Portugal and Cyprus

Portugal’s Supreme Administrative Court has ruled that foreign-source income is generally liable for municipal surcharge unless it can be attributed to a foreign permanent establishment. The judgment, issued on 25 February 2026, followed a case

The French Senate, the upper chamber of parliament, gave its approval to the new income tax treaty with Cyprus on 19 February 2026. The treaty, signed on 11 December 2023, seeks to prevent double taxation and fiscal evasion between the two

Portugal’s Tax and Customs Authority has issued Circular Letter No. 20288/2026 on 2 February 2026, outlining municipal surcharge (derrama municipal) rates applicable to corporate taxable profits for the 2025 fiscal year. The circular specifies

The French Council of Ministers approved the new income tax treaty with Cyprus on 28 January 2026. The treaty was signed on 11 December 2023. This treaty seeks to prevent double taxation and fiscal evasion between the two nations. The treaty

The Curacao–Cyprus Income Tax Treaty (2025) will enter into force starting 28 February 2026. Signed on 23 April 2025, the agreement is based on the OECD Model Tax Convention (2017 Model). The treaty applies to various taxes, including Cyprus

The Cyprus presidency presented its work programme for the first half of 2026 at the EU Economic and Financial Affairs Council (ECOFIN) meeting on 20 January, outlining its taxation priorities. The Presidency will continue efforts to combat tax