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Cyprus Tax News 4 January 2013


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According to Article 12 of the Amendment Law voted by the Parliament on 5 March 2010 for harmonization purposes with the EU VAT Directive in respect of the place of supply of services, from 1 January 2013 an amendment comes into effect in respect of the place of supply for long term hiring of means of transport to non-taxable persons (B2C supplies). The attached alert provides an overview of the changes.

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