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20 November 2015
The Tax Department recently announced that the new double tax agreement with Switzerland, signed on July 25 2014, entered into force on October 15 2015.
It will therefore have effect regarding taxes withheld at source on amounts paid or credited on or after January 1 2016. For other taxes it will have effect for tax years beginning on or after that date.
The new agreement's entry into force brings the total number of countries with which Cyprus has double tax agreements to 55.
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