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First uploaded on the International Bar Association's Anti-Money Laundering website.
Corporate governance concerns all types of companies, both private and public. However, this chapter will focus on corporate governance rules, applicable to public limited companies listed on the Cyprus Stock Exchange ("CSE").
Having being a British Colony, Cyprus has adopted the Anglo-Saxon legal system, which is based on the Common Law. One of the English legal doctrines, adopted by Cypriot Courts, is the doctrine of forum non conveniens, which gives them a discretionary power to stay proceedings, brought before Cyprus Courts, in favour of the courts of another jurisdiction, which they consider the more natural forum, for the trial of the action. The legal principles regulating the exercise of such discretionary power were set out by Lord Goff in SPILIADA MARITIME CORPORATION -v- CANSULEX (1987) AC 460 at page 476:
On the 25 July 2011, the European Commission released the proposed European Account Preservation Order (EAPO) Regulation (" the EAPO Regulation "), which has been submitted for consideration by the European Parliament, and the Council of European Union.
It is a fundamental principle of Cyprus Company Law that a limited liability Company has a legal personality and identity which, is separate from its shareholders, or directors, and that it is a separate legal entity, having separate rights and liabilities.
In a recent judgment, a Cypriot 1 st Instance Court, decided in the context of interlocutory proceedings for the issue of interim relief, that arbitration awards, may be enforced in Cyprus, either through the mechanism of the New York Convention, or at Common law by an action based on the arbitral award.
CYPRUS: CORPORATE TAXATION - IMPORTANT PRACTICAL QUIDELINES IN ASCERTAINING THE PLACE OF EFFECTIVE..CYPRUS: CORPORATE TAXATION - IMPORTANT PRACTICAL QUIDELINES IN ASCERTAINING THE PLACE OF EFFECTIVE MANAGEMENT OR PLACE OF MANAGEMENT AND CONTROL OF A CYPRUS COMPANY