Injunctive relief and the Audi Alteram Partem principle
The Latin maxim audi alteram partem, meaning “listen to the other side,” is a fundamental principle of natural justice. It safeguards access to justice and ensures a fair hearing for all parties—not only those formally joined in legal proceedings but also third parties whose rights may be affected.
Cyprus Proposes Tougher Tax Enforcement: New Deterrence Tools Targeting Tax Wrongdoers
Introduction As part of a broader tax reform framework currently under public consultation, the Cyprus government has introduced a series of draft tax bills aimed, inter alia, at strengthening enforcement mechanisms for the collection of taxes and addressing repeated non-compliance.
Updated Cyprus Tax Overview: Emphasis on Substance, Anti-Avoidance, and Withholding Tax Measures
Introduction Cyprus has steadily strengthened its tax framework in line with evolving international standards on transparency, substance, and anti-avoidance. Through a series of legislative and policy reforms, the country has signaled its clear commitment to responsible tax practices and global cooperation. An integral part of this evolution is the introduction and recent expansion of withholding …
Groundbreaking Labour Disputes Court Ruling in Cyprus on Pension Rights of Employees on Indefinite Contracts
In a groundbreaking decision issued by the Cyprus Labour Disputes Court on 27/3/2025, application 260/2018, it was recognized for the first time that employees on indefinite contracts fall within the scope of European Directive 1999/70/EC and can invoke unfair discrimination concerning their pension benefits.
Latest CRS Developments for Trusts in Cyprus
Cyprus is showing its commitment to global tax transparency with the implementation of the Common Reporting Standard (CRS).