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Cyprus tax regime overview


Cyprus enjoys among the lowest income tax rates  in the EU and boasts an extensive network of double tax treaties, currently with more than 45 countries, including countries in North America, Western and Eastern Europe as well as emerging markets such as China, India and Russia.
 
Generally, most treaties provide for reduced or nil rates of withholding tax on dividends, interest and royalties paid out of the treaty country and the avoidance of double taxation in the case where a resident in one of the treaty countries derives income from the other treaty country.
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