Impending Deadline For Submission Of 2016 Tax Returns

Federal Law No. 142-FZ on Amendment of Articles 6 and 30 of the Federal Law on Russian Federation Citizenship and Individual Regulations of the Russian Federation

The Law does not provide a comprehensive definition of ‘trusts’. Trusts law was largely developed by the courts on a case-by-case basis. It is the development of this case law which provides us with a better understanding of what a trust arrangement entails.

The agreement covers all taxes on income and capital levied by either state or by any of its sub-divisions or local authorities, including taxes on capital appreciation and on gains from the alienation of movable or immovable property.

A recent change to the Wills and Succession Law has important implications for many British people and nationals of other Commonwealth countries with immovable property in Cyprus.

The Central Bank of Cyprus ("CBC") issued a circular (Ref. BS 6020) on 02/11/2018, with the purpose of clarifying and further explaining the vague information and definitions ...

Family Office Comparative Guide for the jurisdiction of Cyprus, check out our comparative guides section to compare across multiple countries

As global wealth continues to grow and diversify, high-net-worth individuals (HNWIs) and families are increasingly turning to Family Offices as a sophisticated solution for managing their financial, legal...

In the summer of 2014 we advised Strabag SE, one of Europe's largest construction groups, on the acquisition of the one-third of the share capital it did not already own in Societatea Companiilor Hoteliere Grand SRL...

The 1% minimum shareholding threshold which was previously required in order to qualify for the participation exemption has been abolished and dividends received are exempt from Cyprus tax irrespective of the size of the shareholding.

The Cypriot tax landscape has undergone a significant recalibration following the entry into force of a broad package of fiscal reforms, effective as from the 1st of January, 2026.

On 3 September 2026, the Court of Justice of the European Union (the "CJEU") delivered its judgment in Case C-798/24, Jautiva (the "Judgment"), addressing the compatibility of unrestricted public access to shareholder information with European Union ("EU") company law and data protection rules.

In January 2026, the European Commission unveiled its plan to overhaul the EU's Cybersecurity Act, a proposal now known as CSA2. It's the natural next step in a story that began years earlier with the EU's 2020 "5G Security Toolbox" - a set of voluntary recommendations encouraging Member States to be cautious about certain telecom suppliers. That voluntary approach produced patchy results: by most accounts, fewer than half of EU countries had actually acted on those recommendations. It is worth asking whether the adoption levels were however a failure of design, or a reflection of Member States reaching different conclusions about their risk exposures.

Federal Law No. 142-FZ on Amendment of Articles 6 and 30 of the Federal Law on Russian Federation Citizenship and Individual Regulations of the Russian Federation

The mechanism of the preliminary reference stands as one of the cornerstones of European Union law. It establishes a channel of judicial cooperation between the national courts of Member States and the Court of Justice of the European Union ("CJEU"), ensuring the uniform interpretation and application of EU law across all Member States. Understanding this mechanism, and in particular the conditions under which a Cypriot court may invoke it, is of considerable practical importance for any party appearing in proceedings that raise a question of EU law.

It is not uncommon for high-value commercial disputes to give rise to jurisdictional issues, particularly where they involve multiple defendants domiciled in different jurisdictions or where one or more parties have entered into agreements containing jurisdiction clauses. The reason is straightforward: if the Court determines that it lacks jurisdiction to hear the matter, the proceedings may effectively come to an end at the outset. Accordingly, the issue of jurisdiction must be determined by the Court as a preliminary matter and at the earliest stage of proceedings.

The agreement covers all taxes on income and capital levied by either state or by any of its sub-divisions or local authorities, including taxes on capital appreciation and on gains from the alienation of movable or immovable property.

It is common practice for an EU Regulation to enter into force 20 days after its publication in the Journal.

Lawyers from Elias Neocleous & Co look at the new rules and how the new regime will look for alternative investment fund managers.

Direct sales companies include many strategies for the marketing and successful selling of their products. One example of such strategies is multilevel marketing (MLM).