17 02, 2020

Notional Interest Deduction Rates


Notional Interest Deduction Rates On the table below, you can find the ten-year yield rate of the Government bond of each Country, which increased by 5% (3% up to 31/12/2018), represents the “reference rate” for the purpose of granting tax allowance on new capital, as per article 9B of the Income [...]

Notional Interest Deduction Rates2022-12-16T23:10:20+00:00
17 02, 2020

Cyprus Notional Interest Deduction


Cyprus Notional Interest Deduction (NID) Introduction Generally, companies can be financed via debt, equity or a mixture of both. On the one hand, debt generates interest expense, which is usually a tax-deductible expense for the borrower. Equity on the other hand is associated with dividends, which are not deductible for [...]

Cyprus Notional Interest Deduction2022-12-16T23:10:21+00:00
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