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The Cyprus Tax Reform
I. Introduction
Im Juni und Juli 2002 wurde in Zypern die Steuerreform verabschiedet. Die steuerlichen Voraussetzungen für den EU-Beitritt Zyperns wurden dadurch geschaffen. Wolfgang Gassner war wesentlich an der Vorbereitung dieser Steuerreform beteiligt. Er schildert die Highlights.
I. Introduction
In June of 2001, I had the pleasure to lecture at a seminar in Nicosia on my ideas on the Cyprus tax reform. This lecture was published by this journal. The tax reform having been enacted by 17 pieces of legislation in June/July 2002, I have the pleasure of giving a report on the progress achieved and to express some thoughts for additional measures still necessary to benefit best from the new tax legislation.
The Cyprus Tax Reform of 2002 was one of the major challenges in the negotiations with the European Union and one of the major legal projects in connection with the accession. The international business sector and its preferential tax treatment seemed to be the most crucial issue. But, looking into the problem of adaptation to the Acquis Communautaire in more details, the tax reform proved to be much more complex. A new regime for the international business companies was only one of many issues. Th...