- No withholding taxes on Royalties payable to non-resident, when the right is used outside Cyprus
- For rights used in Cyprus there is 10% withholding tax unless a Double Tax Treaty provides for a lower rate of the EU Interest/Royalties directive applies.
Taxation of Royalties
Tax Advantages
- Access to EU interest and royalties directive
- Access to EU parent subsidiary directive
- Capital gains on disposal of securities
- Capital gains tax
- Corporation tax
- Double Tax Treaties
- No withholding taxes on payments of dividends, interest and royalties outside Cyprus
- Tax legislation approved by the EU
- Tax losses carried forward indefinitely
- Taxation of Dividends
- Taxation of Interest
- Taxation of overseas Permanent Establishment priorities
- Taxation of Royalties
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