Tax aspects of Cyprus' accession to the EU


Type Research Project

Duration Jan. 1, 2001 - Jan. 1, 2010

  • Tax Law AE (Former organization)
  • Financial Law AE (Former organization)

Tags

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  • Gassner, Wolfgang (Former researcher)
  • Hofbauer-Steffel, Ines (Former researcher)
  • Kirschner, Iris (Former researcher)
  • Klar, Michaela (Former researcher)
  • Konezny, Gerd (Former researcher)
  • Lang, Michael (Details) Project Head
  • Loukota, Walter (Former researcher)
  • Stefaner, Markus (Details)
  • Sutter, Franz (Former researcher)
 

Abstract (German)

Durch den Beitritt Zyperns zur EU ergeben sich einige Änderungserfordernisse im Steuersystem Zyperns. Die Mitarbeiter des Instituts analysieren die Anpassungserfordernisse, die sich aus dem EU-Recht und dem OECD Kodex zur Harmful Tax Competition ergeben.


Abstract (English)

Cyprus' Accession to the EU leads to the necessity to adopt Cyprus' tax system to the requirements of EC Law and the OECD report concerning Harful Tax Competition. The members of the department analyse those alignment requirements.

Partners

  • University of Mannheim - Germany

Publications

Journal article

2004 Gassner, Wolfgang. 2004. Das neue Umgründungssteuerrecht Zyperns - Eine Herausforderung im Steuerwettbewerb. ÖStZ 368 ff (Details)
2003 Loukota, Walter. 2003. Austria and the EU Code of Conduct - Recent Amendements. European Taxation, 203 (Details)
  Gassner, Wolfgang. 2003. Die Doppelbesteuerungsabkommen Zyperns und dessen Steuerreform. SWI 2003, 501 ff (Details)
  Gassner, Wolfgang/Laulhé Shaelou, Stephanie. 2003. Reorganisation of Businesses under Cyprus Tax and Company Law, Mergers and Acquisitions as a new challenge for Cyprus. Accountancy Cyprus 2003, 73 ff (Details)
  Gassner, Wolfgang. 2003. The Cyprus Tax Reform. SWI 2003, 23 ff (Details)
  Gassner, Wolfgang. 2003. The Cyprus Tax Reform - From a Tax Paradise to a Paradise for Taxes. Tax Planing International: European Union Focus 2003, 10 (Details)
  Gassner, Wolfgang. 2003. The Cyprus Tax Reform: Challenges and Opportunities For Foreign Investors. Tax Notes International, 515 ff (Details)

Chapter in edited volume

2003 Gassner, Wolfgang. 2003. Cyprus Chapter. In: European Tax Handbook 2003. 125 ff (Details)
  Gassner, Wolfgang. 2003. The Cyprus Tax Reform: Taxation Translation (Shenzhen). 44 ff (Details)

Contribution to conference proceedings

2003 Gassner, Wolfgang. 2003. Steuerreform in Zypern - Erfahrungen eines österreichischen Steuerjuristen. Gelber Brief (Details)

Paper presented at an academic conference or symposium

2004 Burgstaller, Eva. 2004. Impact of Fundamental Freedoms on Domestic tax Systems I (Case Studies on Free Movement of Workers and Freedom to provide Services). Seminar Tax Rules and Tax Planning in an Enlarged Europe: European Tax Law - Opportunities for tax Planning in Europe with special emphasis on Cyprus Law, 5.-6. Mai 2004, Limassol, Zypern (Details)
  Burgstaller, Eva. 2004. Prospective Impacts of Positive Harmonisation on Domestic Tax Systems (Case Studies on Directives, Pending Directives and Recent EU Developments). Seminar Tax Rules and Tax Planning in an Enlarged Europe: European Tax Law - Opportunities for tax Planning in Europe with special emphasis on Cyprus Law, 5.-6. Mai 2004, Limassol, Zypern (Details)
2003 Gassner, Wolfgang. 2003. Das neue Steuerrecht Zyperns. RZB Wien, 15.1.2003 (Details)
  Gassner, Wolfgang. 2003. Steuerreform in Zypern. Institut für Finanzwissenschaft und Steuern, 12.3.2003 (Details)
  Gassner, Wolfgang. 2003. Substance and Form in Cyprus. Tax Seminar International & Cyprus Tax Law, Nicosia, Zypern, 16.10.2003 (Details)
  Gassner, Wolfgang. 2003. Tax Planning with Cyprus. Zypern, 8.7.2003 (Details)
  Gassner, Wolfgang. 2003. Tax Reform in Cyprus - Interaction with Tax Treaties and European Law. Zypern, 26.-27.5.2003 (Details)
  Burgstaller, Eva. 2003. Tax Treaties - Business Income (Art 6-9, 14 OECD Model). Tax Seminar 'EC Tax Treaties & European Tax Law/OECD', Limassol, Zypern, 26.5.2003 (Details)
  Gassner, Wolfgang. 2003. Taxation of (groups of) companies in Cyprus Tax Law. Tax Seminar International & Cyprus Tax Law, Nicosia, Zypern, 15.10.2003 (Details)
  Gassner, Wolfgang. 2003. Taxation of Permanent Establishments in Cyprus Tax Law. Tax Seminar International & Cyprus Tax Law, Nicosia, Zypern, 15.10.2003 (Details)
  Gassner, Wolfgang. 2003. Zypern, Impressionen eines Steuerjuristen. Placa-Hotel Wien, 5.3.2003 (Details)
  Gassner, Wolfgang. 2003. Zypern, Impressionen eines Steuerjuristen. Wien, Albertina, 26.2.2003 (Details)
2002 Gassner, Wolfgang. 2002. Cyprus Tax Reform. Limassol, Amathus Beach Hotel, Zypern 10.-14. Juni (Details)
  Lang, Michael. 2002. Tax Treaties: interpretation and qualification conflicts, double taxation and double non-taxation as the result of the tax treaty application; abuse of tax treaties, treaty shopping, rule shopping. Limassol, Amathus Beach Hotel, Zypern, 10.6.2002 (Details)
  Lang, Michael. 2002. Tax treaties: relation between tax treaty law and domestic law; interpretation of tax treaties, the role of the OECD commentary. Limassol, Amathus Beach Hotel, Zypern, 10.6.2002 (Details)

Magazine/newspaper article

2002 Gassner, Wolfgang. 2002. The Cyprus Tax Reform. The Financial Weekly, Friday, June 28, July 5, 12, 19 (Details)
  Gassner, Wolfgang. 2002. The Cyprus Tax Reform. Financial Mirror June 26, July 3, 10, 17, 24, 31 (Details)

Unpublished lecture

2004 Stefaner, M C. 2004. CFC Legislation. Does it Contradict EU Legislation?. im Rahmen des Tax Seminars 'European and Cyprus Tax Law', Limassol 4.10.2004 (Details)
  J. Schuch. 2004. Cyprus International Trusts and their use in international tax planning. im Rahmen des Tax Seminars 'European and Cyprus Tax Law', Limassol 5.10.2004 (Details)
  Herdin, Judith. 2004. Impact of Fundamental Freedoms on Domestic Tax Systems. Tax Rules and Tax Planning in an Enlarged Europe, Seminar 5. - 6. Mai 2004, Limassol, Zypern (Details)
  Stefaner. 2004. Latest Developments in International Tax Law. im Rahmen des Tax Seminars 'European and Cyprus Tax Law', Limassol 4.10.2004 (Details)
  Burgstaller, Eva. 2004. Latest EU Developments. International Tax Seminar, 'European & Cyprus Tax Law', 4-5. Oktober 2004, Limassol, Zypern (Details)
  Herdin, Judith. 2004. Tax Competition - Harmful or Not?. Tax Rules and Tax Planning in an Enlarged Europe, Seminar 5. - 6. Mai 2004, Limassol, Zypern (Details)
2003 Stefaner, M. C.. 2003. Controlled Foreign Corporations - Cypriot Legislation, Tax Treaties and EC Law. Im Rahmen des Seminars International & Cyprus Tax Law, Nikosia 16.10.2003 (Details)
  Loukota, Walter. 2003. Double Taxation and Double Non-Taxation - Prniciples of Tax Treaty Application. Vortrag bei der Tax Academy in Limassol (Zypern) (Details)
  Stefaner, M. C.. 2003. Fundamental Freedoms - Recent ECJ Decisions. Im Rahmen des Tax Seminar International & Cyprus Tax Law, Limassol 14.10.2003 (Details)
  Burgstaller, Eva. 2003. Income from Business: Income from Immovable Property (Art 6), Business Profits and Idependent Personal Services (Art 7, 14). Tax Seminar International & Cyprus Tax Law, 13.10.2003, Limassol, Zypern (Details)
  Stefaner, M. C.. 2003. Income from Other Sources - Dividends (Art 10), Interest (Art 11), Royalties (Art 12), Employment Income (Art 15, 18), Artists (Art 17). Im Rahmen des Tax Seminar International & Cyprus Tax Law, Limassol 13.10.2003 (Details)
  Loukota, Walter. 2003. International Tax Competiton - OECD, EU Code of Conduct and State Aid. Vortrag bei der Tax Academy in Limassol (Zypern) am 27, Mai 2003 (Details)
  Hofbauer, Ines. 2003. Methods to Avoid Double Taxation, Mutual Agreements, Exchange of Information (Art. 23, 25, 26 OECD MC). Tax Seminar International & Cyprus Tax Law, Cyprus, 14 October 2003 (Details)
  Hofbauer, Ines. 2003. Methods to Avoid Double Taxation, Mutual Agreements, Exchange of Information (Articles 23, 25, 26 OECD-MC). Tax Academy 'EC Tax Treaties & European Tax Law/OECD', Limassol (Zypern), 26. Mai 2003 (Details)
  Hofbauer, Ines. 2003. Pending Cases at the European Court of Justice. Tax Academy 'EC Tax Treaties & European Tax Law/OECD', Limassol (Zypern), 27. Mai 2003 (Details)
  Hofbauer, Ines. 2003. Recent Decisions and Pending Cases before the ECJ - Case Studies. Tax Seminar International & Cyprus Tax Law, Limassol, Cyprus, 14 October 2003 (Details)
  Loukota, Walter. 2003. Taxation of Companies and Groups of Companies - Influence of European and Tax Treaty Law. Vortrag bei der Tax Academy in Limassol (Zypern) (Details)
  Hofbauer, Ines. 2003. Taxation of Partnerships (Cypriot, EU and Tax Treaty Law). Tax Seminar International & Cyprus Tax Law, Nicosia, Cyprus, 16 October 2003 (Details)
  Burgstaller, Eva. 2003. Taxation of Permanent Establishments - Influence of European and Tax Treaty Law. Tax Seminar International & Cyprus Tax Law, 15.10.2003, Nicosia, Zypern (Details)
2002 Stefaner, M. C.. 2002. EC Tax Law: European Institutions - European Commission, European Council, European Court of Justice. Vortrag im Rahmen der Tax Academy on European Tax Law, Tax Treaty Law & Cyprus Tax Reform, Limassol 12.6.2002 (Details)
  Stefaner, M. C.. 2002. EC Tax Law: Freedom of Establishment, Freedom of Delivering Services. Vortrag im Rahmen der Tax Academy on European Tax Law, Tax Treaty Law & Cyprus Tax Reform, Limassol 12.6.2002 (Details)
  Loukota, Walter. 2002. EC TAX LAW: Parent subsidiary directive, merger directive, draft directives. Vortrag (englischsprachig) im Rahmen der Tax Academy on European Tax Law, Tax Treaty Law & Cyprus Tax Reform, in Limassol (Zypern), 13. Juni (Details)
  Hofbauer, Ines. 2002. Non-Discrimination, Mutual Agreement Procedure and Exchange of Information (Art. 24-26 OECD MC). Tax Academy on European Tax Law & Tax Treaty Law, Cyprus, 11 June 2002 (Details)
  Hofbauer, Ines. 2002. OECD Developments On Harmful Tax Competition. Tax Academy on European Tax Law & Tax Treaty Law; Cyprus, 13 June 2002 (Details)
  Loukota, Walter. 2002. Tax Treaties: Employees, 183-day-rule, pensions, stock options, artists, athletes. Vortrag (englischsprachig) im Rahmen der Tax Academy on European Tax Law, Tax Treaty Law & Cyprus Tax Reform, in Limassol (Zypern), 11. Juni (Details)
2001 Gassner, Wolfgang. 2001. Austria - The Need and the Principles for a Tax Reform in Cyprus, Tax Aspects of Cyprus´ Access to the European Union. 20. Juni 2001 (Details)

Classification

Expertise

  • tax law