On the 22nd of September 2017 the Cyprus Tax Commissioner issued an Interpretation Circular in relation to the issuance of tax residency certificate based on the recently announced 60 days tax residency status (see our related post). The Cyprus Tax Commissioner clarified that as of 1st January 2017 an individual will be considered a Cyprus Tax Resident if he/ she: does not spend more than a total of 183 days in any country within a tax year, and is not a tax resident of anoth